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LAWS OF MARYLAND

Ch. 8

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 47.

In the introductory language of subsection (a) of this
section, the introductory phrase "when a supervisor
delivers the assessments to a collector" is
substituted for the former introductory phrase "at the
time of furnishing the statement required in § 46",
for clarity.

Also in the introductory language of subsection (a) of
this section, the reference to "under oath" is
substituted for the former word "certify" a statement,
in light of the explanation of "oaths" in § 1-201 of
this article.

Also in the introductory language of subsection (a) of
this section, the reference to assessments "of all
property in the county" is substituted for the former
reference to assessments "subject to taxation", for
clarity and to conform to current administrative
practice.

Also in subsection (a) of this section, the former
reference to listing the "assessed value of
improvements on the land" is deleted as included in
the reference to the "assessments of all real
property". The revision reflects the current
administrative practice of listing improvements with
the land rather than separately. In this regard, note
also the substitution of the defined term "real
property" for the former term "land", for clarity.

The General Assembly might wish to note that
subsection (a) of this section is inaccurate since in
practice there is a "rolling" roll with no personal
property on it.

Defined terms: "Assessment" § 1-101
"Collector" § 1-101 "County" § 1-101
"Department" § 1-101 "Property" § 1-101
"Real property" § 1-101 "Supervisor" § 1-101

GENERAL REVISOR'S NOTE:

Former Art. 81, § 22, which concerned the duty of the
Department to apportion and certify assessments to governing
bodies and the duty of those governing bodies to certify the
assessments to the appropriate collectors, is deleted as obsolete
in light of the current Statewide assessment system under the
jurisdiction of the Director.

Former Art. 81, § 32B, which concerned a local property tax
credit, is deleted as obsolete.