Theodore R. McKeldin, Governor 257
safety and having been passed by a yea and nay vote, sup-
ported by three-fifths of all the members elected to each
of the two Houses of the General Assembly, the same shall
take effect from the date of its passage.
Approved March 28? 1952.
CHAPTER 34
(Senate Bill 58)
AN ACT to add two new sub-sections to Section 2 of
Article 81 of the Annotated Code of Maryland (1939
Edition), title "Revenue and Taxes", sub-title "Rules of
Construction", to be known as sub-sections (22) and
(23), respectively, and to follow immediately after sub-
section (21) of said Section 2; to repeal and re-enact,
with amendments,
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SECTION WAS
AMENDED by Chapter 616 of the Laws of 1951; to
repeal and re-enact, with amendments, paragraph (b)
of sub-section 8 of Section 175 of said Article and Title,
sub-title "State Tax Commission", as said paragraph
was enacted by Chapter 616 of the Laws of 1951; defin-
ing the words "assessment" and "appraisal", and clari-
fying and altering the method by which assessments
are to be made.
SECTION 1. Be it enacted by the General Assembly of Maryland,
That two new sub-sections be and they are hereby added
to Section 2 of Article 81 of the Annotated Code of Mary-
land (1939 Edition), title "Revenue and Taxes", sub-title
"Rules of Construction", said new sub-sections to follow
immediately after sub-section (21) of said Section and to
be known as sub-sections (22) and (23), respectively, and
to be read as follows:
2.
(22) When used in connection with direct taxes, the
word "assessment" shall mean the valuation assigned to
property for purposes of a tax levy.
Explanation: Italics indicate new matter added to existing law.
[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.
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