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Session Laws, 1973
Volume 709, Page 1620   View pdf image
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1620                                     LAWS OF MARYLAND                                 Ch. 784

(b) The following property, real or personal, subject to ordinary taxation
under this article, shall be valued and assessed for purposes of State, county and
city taxation by the State Department of Assessments and Taxation:

(1) Shares of stock in any domestic corporation.

(2) Operating property, except land, of railroads, contract carriers and
other operating transportation property of persons or firms engaged in interstate
commerce as described in § 8(4) of this article.

(3)    Operating property, except land, of public utilities and other operating
transportation property as described in § 8(5) of this article.

(4)   Distilled spirits.

(5)    Tangible personal property belonging to any corporation, domestic or

foreign.

(6)   Intangible personal property subject to taxation under § 11.

(7)   Rolling stock of any person.

[[(c) The town commissioners of Sudlersville, Queen Anne's County may, in
their discretion, reassess or make a separate assessment, for the purposes of
township taxation only of all property real or personal, subject to ordinary
taxation, within the corporate limits of said town.]]

233.
(A)

In each county of the State and in Baltimore City there shall be a supervisor of
assessments [who shall be a resident thereof and) who shall be appointed by the
State Department of Assessments and Taxation from a list of five [[persons]]
QUALIFIED APPLICANTS submitted to [said] THE Department by the
MAYOR OF BALTIMORE CITY, THE county commissioners OR COUNTY
COUNCIL of each county OR IF THE COUNTY CHARTER PROVIDES
FOR A COUNTY EXECUTIVE, BY THE COUNTY EXECUTIVE WITH
THE APPROVAL OF THE COUNTY COUNCIL, land by the mayor of
Baltimore City in the case of the supervisor of Baltimore City, and by the County
Council of Baltimore County in the case of the supervisor of Baltimore County
and by the county executive with the approval of the County Council of
Montgomery County in the case of the supervisor of Montgomery County,]
[[and]]. [said]

(B)

THE supervisors shall be removable [[at any time]] ONLY AFTER A
HEARING by the State Department of Assessments and Taxation for
incompetency or other cause. [[QUALIFICATIONS FOR THE POSITION OF
SUPERVISOR OF ASSESSMENTS AND FOR ALL GRADES OF
ASSESSORS, SHALL BE ESTABLISHED BY THE SECRETARY OF
PERSONNEL AFTER CONSULTATION WITH THE DEPARTMENT AND
WITH THE COUNTIES AND BALTIMORE CITY.]]

THE SUPERVISOR OF ASSESSMENTS FOR EACH COUNTY AND
BALTIMORE CITY NEED NOT BE A RESIDENT THEREOF UPON HIS
APPOINTMENT, BUT SHALL BECOME A RESIDENT OF THAT

(C)

 

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Session Laws, 1973
Volume 709, Page 1620   View pdf image
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