HARRY HUGHES, Governor

301

"a book or books showing the valuation and assessment
of all taxable property subject to taxation in each
county and Baltimore City", for clarity.

Also in subsection (a) of this section, the former
phrase "as soon after the date of finality as is
practicable" is deleted as superfluous.

Also in subsection (a) of this section, the former
reference to the books being given to a "city" is
deleted as inaccurate. The Department gives
assessment rolls to the counties. The counties then
give the appropriate assessment roll to the municipal
corporations.

In subsection (b) of this section, the former phrase
"except the details of assessment of land and
buildings which have been valued as different amounts
shall not appear" is deleted as superfluous.

In subsection (d) of this section, the former
requirement that the supervisors verify property tax
rolls is deleted as obsolete.

Also in subsection (d) of this section, the former
reference to delivering the tax rolls and bills is
deleted as unnecessary in light of subsection (a) of
this section.

Defined terms: "Assessment" § 1-101
"Assessment roll" § 1-101 "Collector" § 1-101
"County" § 1-101 "Property" § 1-101
"Property tax" § 1-101 "Supervisor" § 1-101
"Taxable year" § 1-101 "Tax roll" § 1-101
"Value" § 1-101

8-421. ASSESSMENT BASES -- CERTIFICATION.

(A)  CERTIFICATION OF ASSESSMENTS.

WHEN A SUPERVISOR DELIVERS THE ASSESSMENTS TO A COLLECTOR,
THE SUPERVISORS SHALL ALSO SUBMIT TO THE COMPTROLLER AND THE
DEPARTMENT A STATEMENT UNDER OATH THAT SHOWS THE ASSESSMENTS OF
ALL PROPERTY IN THE COUNTY ALLOCATED BY THE:

(1) ASSESSMENTS OF ALL REAL PROPERTY; AND

(2) ASSESSMENTS OF ALL PERSONAL PROPERTY.

(B)  FORM OF CERTIFICATION.

THE FORM OF THE CERTIFICATION IS DETERMINED BY THE
COMPTROLLER AND THE DEPARTMENT.