2152 MUNICIPAL CHARTERS
CENTREVILLE
(Queen Anne's County)
A RESOLUTION to repeal in its entirety subsection (c) of Section 81 of Article
VII of the Town Charter of the Town of Centreville (May 1965) Article VII being
entitled "Finance", Section 81 being subtitled "Tax Rolls" said repealed subsection
(c) relates to the 40% deduction on merchant's inventory which said merchant's
inventory is no longer taxed so that there is no longer any need for this subsection.
SECTION 1: Be it resolved by the Commissioners of the Town of Centreville,
Maryland, that Subsection (c) of Section 81, being subtitle "Tax Rolls" of Article
VII entitled "Finance" be repealed in its entirety and the repealed subsection reads
as follows:
[(c) 40% Deduction on Merchants' Inventories; That for the purpose of levying
any tax upon the stock in business of every person, firm or corporation engaged in
any manufacturing or commercial business in the Town, said stock shall be valued
and assessed to the owner thereof on the date of finality at sixty per centum (60%)
of its fair average value for the twelve months preceding the date of finality: The
Town Clerk in preparing his tax roll as set forth in subsection A of this Section
shall make the necessary adjustments from the assessments he obtains from Queen
Anne's County or the State of Maryland in order to enroll the assessment at sixty
per centum (60%) of value.]
SECTION 2: And be it further resolved that this Resolution shall take effect
this 29th day of December, 1971.
True Copy Test
/s/ William R. Turner
William R. Turner
Town Clerk
A RESOLUTION to repeal in its entirety subsection (d) of Section 81 of
Article VII of the Town Charter of the Town of Centreville (May 1965) Article
VII being entitled "Finance", Section 81 being subtitled "Tax Rolls" said repealed
subsection (d) relates to the assessment of personal property of any person, firm or
corporation involved in manufacturing or commercial business in the town so that
said owner shall have his personal property assess at 60% of the assessed valuation
as established by the assessment records of Queen Anne's County or the State of
Maryland. That whereas with the repeal of this subsection said personal property
mentioned above shall be assessed to the owner at 100% of its assessed valuation
as established by the assessment records of Queen Anne's County or the State of
Maryland as indicated in the first sentence in Section 81 entitled "Tax Rolls" of
Article VII entitled "Finance".
SECTION 1: Be it resolved by the Commissioners of the Town of Centreville,
Maryland, that Subsection (d) of Section 81, being subtitled "Tax Rolls" of
Article VII entitled "Finance" be repealed in its entirety and the repealed
subsection reads as follows:
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