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Session Laws, 1943
Volume 584, Page 1619   View pdf image (33K)
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HERBERT R. O'CONOR, GOVERNOR. 1619

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Section 9 of Article 81 of. the Annotated Code of
Maryland (1939 Edition), title "Revenue and Taxes", sub-
title '"What Shall Be Taxed and Where", be and it is hereby
repealed and re-enacted, with amendments, to read as
follows:

9. Any incorporated town in this State shall have
power (a) to select as the subjects of town taxation such
classes of personal property, of land, or improvements on
land, assessable under this Article, as it may deem wise,
and (b) to levy such special or limited rates of town taxa-
tion as it may deem wise on any class of property so
selected as a subject of town taxation for which a fixed or
limited rate of town taxation is not prescribed by this
Article. Provided that all such town taxes shall be levied
upon assessments made pursuant to this Article by the
county commissioners of the county in which such town
is situated or by the State Tax Commission, except that the
proper town authorities shall have the right and authority
to assess any escaped taxable property in said town which
shall be subject to the regular tax rate of such town on
the assessment thus made until such property has been
assessed by the appropriate assessing authorities under
this article. There shall be the same right of appeal in
cases of such assessments as is provided for assessments
made by the County Commissioners.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1943.

Approved May 6, 1943.

CHAPTER 954,
(Senate Bill 597)

AN ACT to add a new section to Article 18 of the Code of
Public Local Laws of Maryland (1930 Edition), title
"Queen Anne's County", sub-title "County Treasurer",
said new section to be known as Section 217-A and to
follow immediately after Section 217 of said Article, as
said section was enacted by Chapter 9 of the Acts of the
Special Session of 1936, authorizing and directing the
County Treasurer of Queen Anne's County to collect
taxes levied by the Town Commissioners of Centreville,

 

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Session Laws, 1943
Volume 584, Page 1619   View pdf image (33K)
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