HARRY HUGHES, Governor

85

Defined terms: "Assess" § 1-101
"Collector" § 1-101. "Department" § 1-101
"Law" § 1-101 "State" § 1-101

2-208. INQUIRIES AS TO METHODS OF ASSESSMENT.

THE DEPARTMENT SHALL ATTEMPT TO DETERMINE THE MOST EFFECTIVE
AND EQUITABLE METHOD TO ASSESS PROPERTY AND COLLECT TAXES. IN
PARTICULAR, THE DEPARTMENT SHALL ATTEMPT TO DETERMINE THE BEST
METHOD OF REACHING ALL PROPERTY THAT IS SUBJECT TO ASSESSMENT AND
TAX WHILE AVOIDING TAXING THE SAME PROPERTY TWICE. FOR THESE
PURPOSES, THE DEPARTMENT MAY INQUIRE INTO THE LAWS OF OTHER
JURISDICTIONS REGARDING THE SITUS OF PROPERTY FOR TAX PURPOSES
AND CONFER WITH THE ASSESSING AND TAX AUTHORITIES OF OTHER
JURISDICTIONS.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
232(11).

The reference to taxing 'the same property "twice" is
substituted for the former language "avoiding conflict
and duplication of" taxation of the same property, for
clarity.

The phrase "assessing and tax authorities" is
substituted for the former phrase "tax commissioners
or assessing or collecting officers", for clarity.

The phrase "other jurisdictions" is substituted for
the former phrase "other states" to clarify the broad
scope of this provision. Similarly, the reference to
law "of other states" is deleted as included in the
reference to "laws of other jurisdictions".

Defined terms: "Assess" § 1-101
"Assessment" § 1-101 "Department" § 1-101
"Law" § 1-101 "Property" § 1-101

2-209. UNIFORM PLAN FOR ASSESSMENT.

(A)  ADOPTION OF PLAN.

THE DEPARTMENT SHALL ADOPT AND PERIODICALLY REVISE A UNIFORM
PLAN TO ASSESS PROPERTY.

(B)  COMPLIANCE WITH PLAN.

ALL ASSESSORS AND PROPERTY TAX ASSESSMENT APPEAL BOARDS
SHALL FOLLOW STRICTLY THE UNIFORM PLAN.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, § 244.