HARRY HUGHES, Governor

1017

in cash and notify such person of the assessment and
valuation thereof, with opportunity for hearing thereon.

44.

Whenever any person shall apply to the supervisors of
assessments [or department of assessments of Baltimore City]
for allowance or deduction on account of the removal of
property from one county and/or city to another, or on
account of change of residence from one county and/or city
to another, the supervisors of assessments [or department of
assessments of Baltimore City] to whom the application shall
be made shall ascertain of the party applying to what place
within the State his residence has been changed or the
property has been removed, and shall inform the proper
authorities of the place to which the property is removed of
the fact of such removal.

46.

As soon after the date of finality as is practicable
and before taxes become due and payable for the full levy
year and/or the half levy year, as provided for in this
article, the supervisor of assessments of each county and
[department of assessments of] Baltimore City shall prepare
and deliver to the collector a book or books showing the
valuation and assessment of all taxable property subject to
taxation in each county and Baltimore City, and the book or
books shall be designated as the tax roll for use of the
collectors of county and/or city and State taxes. Such tax
roll shall be prepared in the same manner as the assessment
books are prepared to show the name and address of the
owner, a brief description of the property assessed,
sufficient to identify the same, and the valuation of said
properties as they appear upon the assessment books except
the details of assessment of land and buildings which have
been valued at different amounts shall not appear on the tax
roll. Tax bills prepared from the tax rolls shall include
the descriptions or other identifying data as they appear on
the tax roll. In any county or city where data processing
equipment is used to prepare tax rolls and tax bills, they
shall be prepared to show the properties as they are listed
on the assessment books for the county or city, as the case
may be, and they shall be furnished to the supervisor for
his verification and delivery to the collectors of county
and/or city and State taxes.

47.

At the time of furnishing the statement required in §
46, the supervisors of assessments of the several counties
and [the department of assessments of] Baltimore City shall
prepare and certify to the Comptroller of the State and to
the State Department of Assessments and Taxation a statement
of the total basis of assessment subject to taxation which
shall be separated so as to show by totals the assessed
value of land, the assessed value of improvements on the