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92
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LAWS OF MARYLAND
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Ch. 8
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the Secretary of Personnel, may establish by regulation, criteria
by which an assessor may substitute equivalent building trades or
real estate experience for educational requirements.
232C.
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(b) (1) Prior to February 15 of each year the Department
shall notify each taxing authority of an estimate of the total
assessed value of all real and personal property within its
jurisdiction for the next taxable year. The Department shall
also send to each taxing authority an estimate of the total
assessed value of all new construction and improvements not
assessed as of the preceding date of finality, and the value of
deletions from the assessed valuation. After excluding from the
estimate of assessed valuation the value of such new
construction, improvements, and deletions, the Department shall
advertise the [estimate] ESTIMATED assessable base and the growth
factor to be used in the ensuing taxable year determined in
accordance with § 14(b) of this Article in a newspaper of general
circulation in each county and Baltimore City for at least two
consecutive weeks and shall also notify each taxing authority of
the constant yield tax rate which will provide the same property
tax revenue for each taxing authority as was levied during the
current taxable year reduced for the taxable year 1980-1981 only
by any retroactive additional credit amounts required to be paid
by each taxing authority pursuant to Article 81, Section 12F-7(k)
solely as a result of the enactment of [Chapters ____ and ____]
CHAPTER 763 of the Acts of the 1980 General Assembly. For the
purpose of calculating the constant yield tax rate, the
Department shall use the estimated full assessable base as of the
date of finality of the next taxable year, exclusive of
properties appearing for the first time on the assessment
records.
291.
(b) An individual not taxable under this subtitle as a
resident of this State as the term "resident" is defined in § 279
(i) of this subtitle but otherwise taxable as a nonresident with
respect to income as set forth in § 287 of this subtitle, shall
not be required to file a return nor shall an employer of any
such individual be required to withhold the tax as provided under
§ 312 of this subtitle for all taxable years beginning after
December 31, 1956, when the nonresident individual's only taxable
income for a given calendar year shall consist of salary, wages
or compensation for personal services performed in this State,
and such income shall be subject to tax under a net income tax
law of the state or district of the individual's residence which
state or district net income tax law is substantially similar in
principle to this subtitle and which law shall contain a
provision substantially similar in effect to that contained in
subsection (a) of this section and applicable to residents of
this State or under which state or district net income tax laws
residents of this State are exempt or the income specifically
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