3144

LAWS OF MARYLAND

Ch. 822

(5) for municipal corporations, the body provided by
municipal charter.

2-107.

[(a)] The Department shall employ professional assessors
including competent and experienced persons as assessors of
commercial or industrial property, as provided in the State
budget, and may assign the assessors to the supervisors as
necessary to enable the supervisors to carry out their
responsibilities under this title.

[(b) Assessors hold their positions during good behavior
and may be removed from their positions only after a hearing
before the Department and a finding of incompetency or other
cause.]

2-202.

In addition to the powers and duties set forth elsewhere,
the Director has the following powers and duties:

(8) to direct that the Department investigate, on its
own initiative, AT ANY TIME, any assessment on any property in
the State;

2-203.

(a) (1) The Department shall continually review all real
property assessments to provide a review of each assessment at
least once in [each 3-year cycle] EVERY 3 YEARS.

3-103.

(d) (1) ON THE RECOMMENDATION OF THE MAYOR OF BALTIMORE
CITY OR THE GOVERNING BODY OF THE COUNTY [The] THE Governor may
remove a member only for incompetence, malfeasance, conduct
unbecoming a board member, or inability or failure to perform the
duties of the office on a regular basis.

5-102.

(a)  Real property is subject to assessment AND TAXATION in
THE STATE, the county, and[,] if applicable, municipal
corporation OR SPECIAL TAX DISTRICT where the real property is
situated.

(b)  (1) Except as provided in paragraph (2) of this
subsection, subsections (c) and (d) of this section, and for
operating property in § 6-103 of this article, tangible personal
property located in the State is subject to assessment AND
TAXATION in the county and, if applicable, municipal corporation
where the tangible personal property is permanently located.