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Code of the Public Local Laws of Maryland, 1930
Volume 377, Page 833   View pdf image (33K)
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BALTIMORE CITY. 833

urban and rural property, for the purposes of city taxation, and to revise
said classification annually for city taxation on or before October 1st of
each and every year until and including the year 1938 (after which year
all real and personal property in the Old Annex shall come under the
provisions of Chapter 82 of the Acts of 1918 with respect to the uni-
formity of taxation within the entire city limits as enlarged by that Act),
in accordance with the following classification, said three classes to be
defined and subject to city taxation as follows:

(1) All real and leasehold property in said territory which is now
legally liable to full city taxation and all real and leasehold property
situated in said annexed territory, located in a block of ground not exceed-
ing 300,000 superficial square feet, formed and bounded on all sides by
intersecting streets, avenues or alleys, opened, graded, curbed and other-
wise improved from curb to curb by pavement, macadam, gravel or other
substantial material shall be classified as urban property, and shall be
subject to the same rate of city taxation as real and leasehold property
within the old limits of said city may be subject. (2) Every lot, or
piece of real and leasehold property to a depth not exceeding 200 feet
situate in said territory, which fronts, binds or abuts on any public street,
avenue or highway, lighted at public expense, and completely paved from
curb line to curb line, including gutters, with bithulithic, asphalt, asphalt
blocks, Belgian blocks, vitrified bricks, macadam in good condition, as
heretofore laid before this section of this article took effect, or if laid
subsequent thereto, laid without direct assessment for the cost thereof,
in whole or in part, upon the abutting property owners, unless the owners
of a majority of front feet of property binding upon said street, avenue
or highway, or the part thereof to be paved, expressly assent to said direct
assessment, and laid in accordance with existing standards of proper
macadam construction as laid under the supervision of the Highways
Engineer, or other improved pavement (or with cobblestones laid before
this section of this article took effect, or laid subsequent thereto upon the
assent of the owners of the majority of the front feet of property binding
upon said street, avenue, or highway, or the part thereof to be paved),
as distinguished from earth or gravel, which streets, avenues or highways
are continuously connected by public or private streets, roads, avenues
or highways paved from curb line to curb line, including gutters, with
bithulithic, asphalt, asphalt blocks, Belgian blocks, vitrified bricks,
macadam or other improved pavement or cobblestones, as distinguished
from earth or gravel, within the territory embraced within the old city
limits, shall be classified as suburban property, and shall be subject, for
the purposes of city taxation for the year 1928 at a rate equal to sixty-
seven per cent, of the rate to which urban property may be liable, and
for the year 1929 at a rate equal to seventy per cent, of the rate to which
urban property may be liable, and so on from year to year with an increase
of three per cent, of the full city rate each year until and including the
year 1938, after which such property shall be subject to the full city rate.
27

 

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Code of the Public Local Laws of Maryland, 1930
Volume 377, Page 833   View pdf image (33K)
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