968

LAWS OF MARYLAND

Ch. 193

Approved April 22, 1980.

CHAPTER 194

(House Bill 814)

AN ACT concerning

Assessments - Summons and Subpoena Power

FOR the purpose of authorizing the State Department of
Assessments and Taxation to issue subpoenas for the
production of any documents necessary for the valuation
and assessment of any certain property; providing for
the enforcement of this power; and removing an obsolete
reference to the department of assessments of Baltimore
City.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 41

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

41.

(A) The State Department of Assessments and Taxation,
AND the supervisors of assessments [and the department of
assessments of Baltimore City] shall have the power to
summon before them any person, or representatives of
corporations, whom they may know or be credibly informed to
have acquired new property subject to taxation or whose
account of taxable property may in their judgment require
revision, and examine such person on oath touching the same,
and in connection therewith shall have power to summon
before them witnesses and interrogate them under oath in
reference to the matter then pending; and any person
summoned and refusing to appear or appearing and refusing to
answer any question relevant to the pending matter, shall be
proceeded against by the State Department of Assessments and
Taxation, AND the supervisors of assessments [or the
department of assessments of Baltimore City] in the manner
provided in § 231 of this article.