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Session Laws, 1952
Volume 602, Page 260   View pdf image (33K)
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260          Laws of Maryland         [Ch. 34

City a continuing method of assessment so that all assess-
able property shall be thoroughly reviewed and reassessed
at least once in every three years. The Commission shall,
after consultation with local assessing authorities, estab-
lish three districts or three classes of property in each
county and in Baltimore City, and shall require that all
the property in one of the said districts or classes be re-
viewed and [reappraised] appraised for assessment pur-
poses each year in rotation; provided, however, that either
the Commission, or the assessing authority of any county,
or the Department of Assessments or Board of Municipal
and Zoning Appeals of Baltimore City, shall have power
to order and enforce a review and [reappraisal] appraisal
at any time of all property in such county or city, or all
property of any class or district or part of any district
therein. All [reappraisals] appraisals made under this
paragraph (b) of this sub-section shall become effective
as assessments upon the date of finality terminating the
three-year cycle during which such [reappraisals] apprais-
als
were made [, and not sooner]; provided, however, that
if any cycle of [reappraisals] appraisals in an entire county
or Baltimore City, as the case may be, shall have been com-
pleted in less than three years as the result of an order
of the Commission or the local assessing authority as here-
inabove provided, then such [reappraisals] appraisals
shall become effective as assessments upon the first date
of finality following such completion, and in such event,
the next succeeding three-year cycle shall commence im-
mediately from and after such date of finality. Appraisals
under this sub-paragraph (b) of this sub-seciton shall be
made so that, when they become effective as assessments,
they will be at the values required by Section 11 (b) of
this Article, and to this end such appraisals shall be sub-
ject to adjustment at any time. Nothing herein shall be
construed to prevent the assessment or reassessment of
any property at any time pursuant to other applicable pro-
vision of this Article.

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Sec. 4. And be it further enacted. That all laws or
parts of laws, whether public general or public local, in-
consistent with the provisions of this Act be and they are
hereby repealed to the extent of such inconsistency.

Sec. 5. And be it further enacted, That if any clause,
sentence, paragraph, or section of this Act shall, for any
reason, be adjudged by any court of competent jurisdic-
tion to be unconstitutional and invalid, such judgment
shall not affect, impair or invalidate the remainder thereof,
but shall be confined in its operation to the clause, sentence,

 

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Session Laws, 1952
Volume 602, Page 260   View pdf image (33K)
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