The citizen. (Frederick City, Md.) 1895-1923, 1906-05-04
TCHAPTER 32O.1

AN ACT to repeal Section 200. of Ar
ticle 81. of the Code of Public Gen
eral Laws. entitled. Revenue and
Taxes and to re-enact the same
with amendments.
Section l. Be 1t enacted by the Cen
eral Assembly Of Maryland, That Sec
ton zoo of Article 81. of the Code of
Public General Laws, entitled, "Reve-
nue. and Taxes. be and the same is
hereby repealed and re-enacted with
amendments thereto, as follows:
geo The several Boards of County
commissioners. shall in addition to the
powers now vested in them by law.
have the power to value and assess
all personal property and to revise
all valuations and assessments of real
property in their respective counties,
and to lower or increase said assess
ments of real and personal property.
and take steps for the discovery of all
unassessed property of every kind.
Whenever they shall purpose to alter
or change any assessment. or make any
new assessments. they shall before said
assessments is made give five days
notice thereof in writing to the owner
OF the property to be assessed. and If
such owner be not found within the
limits of their county. then to the
person in possession of the property
10 be assessed, or in whose custody the
same may be. or If il be land and no
one be in the apparent occupancy
thereof then by a notice posted on
said land Said respective boards of
county Commissioners shall have fun
power 10 appoint such agents. asses
sors and clerks. as may in their dis
cretlon be necessary to enable them to
carry into effect their powers under
this Article. but the listing of personal
property shall not take place or be
made until the year 1908. when tho
same shall be taken and made under
the order and direction of the said
respective boards of County Commits
sioners as well as the additional powers
conferred by this Article which are
hereby intended to be made and are
made full and ample for that purpose
and said listing shall also be made
every six years thereafter. All the
penalties and requirements prescribed
IN Sections l73 to 203. both inclusive.
as the same were enacted. and so num-
bered by the Acts of 1896. chapter 100
1896. chapter $40 1896. chapter l42 and
1896. chapter l43. so far as the same
are applicable both as to the owners
OF property. and assessors or clerks
appointed by the respective boards of
County Commissioners. and the said
boards themselves. whether sitting to
hear appeals or otherwise. shall be in
force s fully as if said sections con-
tanned in said Acts were herein re-
enacted. and apply to all assessments
and valuations made by said assessors
or County Commissioners al any time
under this article. and particularly to
Wv i'sb.t.s Va Pe4Nple4 property. IN the
year 1908. and every six years there
after so far as the same may be APP
plicable and particable. There shall
always be an appeal to the Board of
County Commissioners from the acts
of all assessors or agents appointed by
them hereunder. or others authorized
TO act as assessors under the law of
this State.
Section 2. And be it enacted. That
this Act shall take effect from tile date
Of its passage.
Approved April s. 1906.
EDWIN WAKEFIELD.
Governor
JOSEPH +. SETH.
President of Senate.
CARVILLE d. BENSON.
Speaker of House of Delegates.