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Session Laws, 1959
Volume 642, Page 1168   View pdf image (33K)
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1168                             Laws of Maryland                       [Ch. 757

(3) To supervise the performance of the duties imposed by law,
or by the [Commission] Director, upon the Supervisors of Assess-
ments appointed for the various counties and Baltimore City, and in
pursuance thereof said [Commission] Director is authorized and
directed to officially designate one of its employees as "Chief Super-

visor of Assessments", whose duty it shall be, under the control of

VISOR OF ASSESSMENTS", AND TWO OF ITS EMPLOYEES
AS ASSISTANT STATE SUPERVISORS OF ASSESSMENTS,
WHOSE DUTIES SHALL BE, UNDER THE CONTROL OF the
[State Tax Commission] Director, to supervise the performance of
the duties of the various supervisors of assessments and supervise
the performance of the duties of various assessors appointed by the
County Commissioners of this State. THE CHIEF AND ASSIST-
ANT STATE SUPERVISORS OF ASSESSMENTS SHALL HOLD
THEIR POSITIONS DURING GOOD BEHAVIOR, SUBJECT
ONLY TO REMOVAL BY THE DEPARTMENT, AFTER HEAR-
ING FOR INCOMPETENCY OR OTHER CAUSE.

(4)  To supervise the assessment of all property in the counties
and cities of this State to the end that all taxable property shall be
entered upon the assessment rolls and equalized between persons,
firms and corporations, so that all persons, firms and corporations
shall be assessed alike for like kind of property.

(5)  To prepare and install for each county and Baltimore City a
complete record of properties and system of appraisal aids consist-
ing of property description cards, property location maps, land classi-
fication maps, unit value maps, and records of new construction,
sales, building costs and private appraisals, together with proper
indexes and cross-indexes. It shall be the duty of the [Commission]
Director to complete this work by January 1, 1954, so that by that
date each county and Baltimore City shall have a complete record
of properties and system of appraisal aids. The [Commission]
Director shall establish and prescribe all forms, notices, records,
reports and office procedure for the supervisors of assessments and
assessors and shall so supervise the work of the supervisors of
assessments and the assessors as to assure the proper use and mainte-
nance of these forms, notices, records, reports and office procedures.

(6)  To provide, subject to the approval of the Comptroller of the
Treasury, for a uniform system of accounts to be used by all col-
lectors of State taxes.

(7)   To formulate, whenever the [Commission] Department shall
deem it practicable, standards or units for the assessment of various
kinds of property, and to issue instructions to local supervisors of
assessments in regard thereto and to require the use thereof. To con-
fer with County Commissioners and the [Appeal Tax Court of]
Board of Municipal and Zoning Appeals of Baltimore City and visit
each county as often as necessary.

(8)   To enforce and execute a continuing method of assessments
so that all assessable property in every county and in Baltimore City
shall be thoroughly reviewed at least once each year. It shall be the
duty of the [Commission] Department, after consultation with the
county commissioners in the several counties, or the appeal tax court
where such exists, or the board of municipal and zoning appeals in
Baltimore City, as the case may be, to require that all assessable

 

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Session Laws, 1959
Volume 642, Page 1168   View pdf image (33K)
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