SPIRO T. AGNEW, Governor                        1301

Mayor and Council of Ocean City to reimburse it for the land pro-
vided for such convention hall.

Sec. 11. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved May 4, 1967.

CHAPTER 647
(Senate Bill 1)

AN ACT to repeal Sections 45 and 46 of Article 81 of the Anno-
tated Code of Maryland (1965 Replacement Volume), title "Revenue
and Taxes," subtitle "Records of Assessments," and to enact new
Sections 45 and 46 in lieu thereof, to stand in the place of the sec-
tions repealed, regulating the maintenance of assessment records by
the Supervisors of Assessments and the Baltimore City Department
of Assessments, specifying which of these records are open for
public inspection and which are closed, and providing for the prep-
aration of tax rolls and delivery of them to the collectors, and
generally related to tax assessments administration in the State
of Maryland.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 45 and 46 of Article 81 of the Annotated Code of Mary-
land (1965 Replacement Volume), title "Revenue and Taxes," subtitle
"Record of Assessments," be and they are hereby repealed, and that
new Sections 45 and 46 and they are hereby enacted in lieu thereof,
to stand in the place of the sections repealed, and all to read as
follows:

45.

(a) The Supervisors of Assessment in the counties shall maintain
a record of assessments of real property, in a book or books provided
for that purpose, arranged alphabetically according to owners, by
election district or subdistrict or taxing district; in Baltimore City
the Department of Assessments may follow the same procedure, or the
books may be arranged by wards and by blocks corresponding, as far
as possible, with the block numbers used in the records of the Supe-
rior Court of Baltimore City. Each account of real property shall be
listed to show the name and address of the owner and a brief descrip-
tion to show the specific property assessed, the specific location of
said property, the general location of the property (including deed or
will reference and tax map references, if any), the assessed value of
land, the assessed value of improvements and the total valuation of
land and improvements; and in addition thereto, the details of assess-

ment of land and buildings which have been valued at different

amounts shall be available on reasonable notice. In the discretion of
LAND, THE ASSESSED VALUE OF IMPROVEMENTS, THE
TOTAL VALUATION OF LAND AND IMPROVEMENTS, AND
THE DETAILS OF ASSESSMENT OF LAND AND BUILDINGS
WHICH HAVE BEEN VALUED AT DIFFERENT AMOUNTS.