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Session Laws, 1955
Volume 620, Page 1180   View pdf image (33K)
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1180                             LAWS OF MARYLAND                        [CH. 689

the same upon his books and upon the receipts given for taxes so
paid. The charge for interest may be waived for a period of up to
sixty days on all taxes receivable in any particular election district
as determined by the County Commissioners to be necessary for pur-
poses of administration.

577.   It shall be the duty [of the clerk] of the County Commis-
sioners, immediately after the annual levy of taxes is made, begin-
ning with the fiscal year of 1932, to give public notice thereof, and
of the rate for each district of said county, by advertisement inserted,
and conspicuously placed, once a week for two successive weeks in
at least two newspapers published in said county, [in which notice
taxpayers shall be specially informed of the deductions allowed for
prompt payment, as set forth in Section 576 of this Article, and as
to the interest to be added to their tax bills, as prescribed in said
section] And the said Commissioners [clerk] shall have prepared and
as soon as the annual tax levy shall have been made, shall deliver to
the treasurer a fair copy of the assessment list of said county showing
the aggregate assessment of every person, corporate institution or
set of persons as the same then appears on the assessment books of
said county -fwith the names of said owners arranged according to
election districts and alphabetically for each district, together with
the post office address of each of said owners as shown by the assess-
ment books of said county [, and it shall be the duty of the clerk to
enter upon said assessment books the said post office address of all
of such owners now upon the assessment books, in so far as the said
addresses can be ascertained by reasonable diligence, and from and
after April 17, 1931, the clerk] . The Commissioners shall [require]
obtain the post office address of each new owner or taxpayer [and
shall obtain same] before entering the name upon the assessment
books. At the time of the delivery to the treasurer of the copy of the
assessment list aforesaid the [clerk] County Commissioners shall
also deliver to him a certified copy of [the] their order or resolution
[of the County Commissioners] making such tax levy. [It shall also
be the duty of the clerk to said Commissioners to examine and audit
the accounts and reports of the treasurer as presented to them, under
their direction, and carefully to preserve and refer all such reports
and accounts, together with the vouchers accompanying the same,
after cancelling such vouchers.] It shall also be the duty of [the
clerk of] the County Commissioners to enter upon the assessment
books of said county in the case of each and every assessment, such
brief description of the property assessed, its general location, num-
ber of acres, or lot, section and block numbers, if a platted develop-
ment, or street number in cities, towns and villages, and designation
of improvements, if any, which may be adequate and sufficient to
render said property easy of identification and adaptable for use by
the treasurer for tax sale advertisement.

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578.  It shall be the duty of the treasurer to keep [books] records,
to be supplied by the County Commissioners, in which shall be
entered [consecutively] a fair and correct itemized account of all
taxes, and accounts, and moneys to be collected by him, with the

 

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Session Laws, 1955
Volume 620, Page 1180   View pdf image (33K)
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