THEODORE R. MCKELDIN, GOVERNOR 1841
CHAPTER 616
(Senate Bill 361)

AN ACT to repeal and re-enact, with amendments, Sec-
tions 11 and 14 of Article 81 of the Annotated Code of
Maryland (1939 Ed. and 1947 Supp. ), title "Revenue
and Taxes, " sub-title "Ordinary Taxes, " heading "As-
sessments"; to repeal sub-sections (5) and (8) of Sec-
tion 175 of said Article and title, sub-title "General Pro-
visions, " heading "State Tax Commission, " and to en-
act in lieu thereof two new sub-sections, to be known
as sub-sections (5) and (8) of said Section 175, to fol-
low immediately after sub-sections (4) and (7), re-
spectively, of said Section 175; and to add a new Sec-
tion to said Article, title, sub-title and heading, to be
known as Section 180B, to follow immediately after
Section 180A, as said Section 180A was enacted by
Chapter 63 of the Acts of 1949, changing the system of
assessing property, providing for a system of appraisal
aids, and providing that copies of building: permits shall
be filed with the Supervisors of Assessments.

SECTION 1. Be it enacted by the General Assembly of Maryland,
That Sections 11 and 14 of Article 81 of the Annotated
Code of Maryland (1939 Ed. ), title "Revenue and Taxes, "
sub-title "Ordinary Taxes, " heading "Assessments, " be
and they are hereby repealed and re-enacted, with amend-
ments, to read as follows:

11. Except as hereinafter provided, all property di-
rected in this Article to be assessed, shall be assessed at
the full cash value thereof on the date of finality. Any as-
sessment existing on June 1, 1929, or thereafter made,
shall continue in force from year to year until changed
pursuant to the provisions of this Article.

Except as to property assessable by the State Tax Com-
mission in its original jurisdiction: From and after the
date of finality following on or next preceding January 1,
1954, or in any county or Baltimore City all property di-
rected in this Article to be assessed shall be appraised and
assessed at such value as would have been the full cash
value thereof on the date of finality falling on or next pre-

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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.