THEODORE R. McKELDIN, GOVERNOR                     39

Maryland (1951 Edition), title "Revenue and Taxes", Sections 34-43,
inclusive, being under the sub-title "Assessors and Discovery of
Taxable Property", and Sections 44-46, inclusive, being under the
sub-title "Record of Assessments", be and they are hereby repealed
and re-enacted, with amendments, to read as follows:

34.     The several Registers of Wills in this State shall annually,
on or before the first day of the month preceding the date of finality,
return to the County Commissioners [or], the Appeal Tax Court or
to the Department of Assessments of Baltimore City, a summary
account of all property liable to assessment and taxation hereunder,
that shall appear by the records of the several orphans' courts to be
in the hands of each executor, administrator or guardian as such;
and all such property, if not before assessed, shall then be assessed;
and the said Register, for the duties imposed by this section, shall
be allowed such compensation as the County Commissioners or the
Mayor and City Council of Baltimore may direct.

35.    In all cases where discoveries of assessable property are made
by the assessors, County Commissioners [or], Appeal Tax Court,
or Department of Assessments of Baltimore City in any way, the
said County Commissioners [or], Appeal Tax Court, or Department
of Assessments OF BALTIMORE CITY shall assess the same and
add the same to the amount on which taxes are to be or have been
levied.

36.     The Commissioner of the Land Office shall annually, when
required by the County Commissioner [or], the Appeal Tax Court,
or Department of Assessments of Baltimore City, make out and
transmit through mail to the County Commissioners, [or to] the
Appeal Tax Court, or Department of Assessments OF BALTIMORE
CITY, a list of all certificates which have become ready for patent,
expressing the name of the land, the quantity it contains, and the
person who is entitled to patent; and, in case of resurvey when
vacancy has been added, the names of the original tracts and the
quantity of vacancy added.

37.    The County Commissioners [and], the Appeal Tax Court and
the Department of Assessments of Baltimore City shall annually,
effective for the succeeding levy, alter and correct the account of any
person who may have disposed of or acquired any property since
the last assessment or whose property or any part hereof may have
been omitted if the report of such disposition, acquisition or omission
be supplied by satisfactory evidence; and if real estate or other
property shall from any cause have increased or diminished in value
since the last assessment, the County Commissioners [or], the
Appeal Tax Court and the Department of Assessments of Baltimore
City shall have power to correct and alter the assessment of the same,
so as to conform to its present value.

38.    The County Commissioners [and], the Appeal Tax Court and
the Department of Assessments of Baltimore City shall have power
to annually correct the assessments in their respective counties and
city, and alter and correct the valuation of any property which may
have been improperly valued, or the value of which may have changed,
arid assess any property which has been omitted or may have been
since acquired.