66

LAWS OF MARYLAND

Ch. 8

Defined terms: "Law" § 1-101
"Property" § 1-101

1-305. RECOUPMENT OF TAXES IF TITLE TO PROPERTY HELD BY FEDERAL
GOVERNMENT OR FEDERAL UNIT.

NOTWITHSTANDING ANY OTHER LAW OF THE STATE, THE STATE OR ANY
OF ITS UNITS, POLITICAL SUBDIVISIONS, OR SPECIAL TAXING DISTRICTS
MAY ACT AS NECESSARY TO COLLECT FROM THE UNITED STATES MONEY THAT
IS AVAILABLE FOR REIMBURSEMENT FOR TAXES OR OTHER CHARGES THAT
HAVE BEEN LOST BECAUSE THE UNITED STATES OR 1 OF ITS UNITS HOLDS
TITLE TO PROPERTY IN THE STATE.

REVISOR'S NOTE: This section formerly appeared as Art. 81,
§ 8A.

No changes are made.

Defined term: "Property" § 1-101

TITLE 2. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION.

SUBTITLE 1. ADMINISTRATION AND OPERATIONS.

2-101. DEPARTMENT ESTABLISHED.

THERE IS A DEPARTMENT OF ASSESSMENTS AND TAXATION
ESTABLISHED AS A DEPARTMENT OF THE STATE GOVERNMENT.

REVISOR'S NOTE: This section is new language that is in
part derived without substantive change from former
Art. 81, § 231A and in part repeats the provisions of
the introductory language of present Art. 41, § 318.

The present language "and consist of the following
subdivisions, which shall be independent of each
other" is omitted as superfluous.

2-102. DIRECTOR OF ASSESSMENTS AND TAXATION.

(A)  POSITION AND APPOINTMENT.

THE HEAD OF THE DEPARTMENT IS THE DIRECTOR OF ASSESSMENTS
AND TAXATION, WHO SHALL BE APPOINTED BY THE GOVERNOR.

(B)  QUALIFICATIONS; LIMIT ON SERVICE.

(1)  THE DIRECTOR SHALL BE AN INDIVIDUAL WHO HAS
EXECUTIVE ABILITY AND WHO IS TRAINED AND EXPERIENCED IN THE TAX
FIELD.

(2)  AFTER REACHING THE AGE OF 70 YEARS, AN INDIVIDUAL
MAY NOT CONTINUE TO HOLD THE OFFICE OF DIRECTOR.

(C)  APPLICATION OF STATE MERIT SYSTEM LAW.