HARRY HUGHES, Governor                                       431

11-102. REPORTS ON PERSONAL PROPERTY.

(A)  IN GENERAL.

A SUPERVISOR MAY REQUIRE A PERSON TO SUBMIT TO THE
SUPERVISOR A REPORT THAT CONTAINS THE INFORMATION LISTED IN
SUBSECTION (B) OF THIS SECTION, IF THE PERSON:

(1)  MOVES PERSONAL PROPERTY TO ANY COUNTY OR
MUNICIPAL CORPORATION FROM THE COUNTY OR MUNICIPAL CORPORATION
WHERE IT WAS ASSESSED;

(2)  MOVES PERSONAL PROPERTY FROM OUTSIDE THIS STATE
TO A COUNTY OR MUNICIPAL CORPORATION INSIDE THIS STATE; OR

(3)  POSSESSES, CARES FOR, OR MANAGES ANY PERSONAL
PROPERTY THAT:

(I)  IS NOT ASSESSED; OR

(II)  THE SUPERVISOR SUSPECTS IS NOT ASSESSED.

(B)  CONTENTS OF REPORT.
THE REPORT SHALL CONTAIN:

(1)  A LIST OF:

(I)  ALL PERSONAL PROPERTY ASSESSABLE BY THE
SUPERVISOR; AND

(II)  ALL PERSONAL PROPERTY ASSESSABLE BUT NOT
PREVIOUSLY ASSESSED BY THE SUPERVISOR THAT THE PERSON POSSESSES,
CARES FOR, OR MANAGES; AND

(2)  THE NAME OF EACH PERSON WHO OWNS AN ITEM OF THE
PERSONAL PROPERTY.

REVISOR'S NOTE: This section is new language derived
without substantive change from the first sentence of
former Art. 81, § 42.

In the introductory language of subsections (a) and
(b) of this section, the word "report" is substituted
for the former word "account", for clarity.

In subsection (a)(1) and (2) of this section, the word
"moves" is substituted for the former words "remove"
and "has removed", for clarity.

Also in subsection (a)(1) and (2) of this section, the
defined term "municipal corporation" is substituted
for the former word "city", for consistency.

Also in subsection (a)(2) of this section, the former