|
1386 LAWS OF MARYLAND [Ch. 322
Revenue and Taxes — Record of Assessments
FOR the purpose of providing that the details of
assessment of land and buildings valued at different
amounts need not be shown in the record book of
assessments, if recorded on the respective
assessment work sheet or card; and correcting
certain language generally relating thereto,
BY repealing and re-enacting, with amendments.
Article 31 — Revenue and Taxes
Section 45(a)
Annotated Code of Maryland
(1969 Replacement Volume and 1973 Supplement)
SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That Section 45 (a) of Article 81 - Revenue and
Taxes, of the Annotated Code of Maryland (1969
Replacement Volume and 1973 Supplement) be and it is
hereby repealed and re—enacted, with amendments, to read
as follows:
Article 81 — Revenue and Taxes
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 Superior Court of Baltimore
City. Each account of real property shall be listed to
show the name and address of the owner and a brief
description to show the specific property assessed, the
specific location of [said] THE 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 the],
THE details of assessment of land and buildings which
have been valued at different amounts, UNLESS SHOWN IN
THE RECORD BOOK, SHALL BE RECORDED ON THE RESPECTIVE
ASSESSMENT WORK SHEET OR CARD. In the discretion of the
supervisor of assessments, the books may be arranged
listing the properties in lot and block order by
subdivisions, in which event the book shall also contain
an alphabetical index showing the page where the accounts
|
