Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1916-07-21
Getting Ready For A New Assess
ment.

The assessment of property will begin
in August and must end in three months
The pay of assessors is fixed by law al
SIS per day, out of which they must pay
their own expenses. The commissioners
of each county will have full charge Of
the work. and must pay the cost. Ii is
estimated that in usual cases and under
normal conditions a local assessor should
visit and review ten farms a day, and
more than that number Of parcels of prop
erty in the cities and towns and thickly
populated sections.
One assessor will be appointed in each
election district. but where one district is
too large. or contains too many different
parcels Of land to be reviewed within the
time by one assessor. the district may be
divided and another assessor appointed
Additional assessors may also be appointed
for cities and towns.
1t appears that the State Tax Commits
sion has record Of all sales of property
made since 1914, and this data will be fur
nished the local assessors for their infor-
nation in making new values. 1t also
appears as part of the plan of the new
assessment to increase the value of land
lying adjacent to the new State roads
throughout the entire State.
Each local assessor must visit and view
each piece of property assessed, after first
giving notice to the owner of the proposed
visit at certain time. For the purpose
Of revaluation the assessor must resort to
nsiehborhood sales and all information
obtainable.
Lands and buildings are to be separately
classified, and an estimate placed on the
value of each. Assessors must state wheth-
er farms are occupied by owner or tenant.
After the local assessor has reviewed,
say. 40 or so pieces of property. he is to
deliver the assessment cards containing
the results of his investigations to the su-
pervisOr of assessments. and at such time
as the supervisor shall determine, the two,
that is, the local assessor and the super
visor Of assessments, shall confer and agree
upon valuation (Which shall be actual
value) Of each parcel of property to be
recommended to the County Commissioners.
II they be unable to agree. each can make
a recommendation to the County Commits
sioners
The supervisor of assessments should
personally inspect or inform himself of
values Of real estate in every section of
his county and employ every proper means
to be thoroughly posted in that respect. 1t
would not be practicable for him to per-
sonaly visit and review every farm or piece
Of real estate.
Special instructions are given for verify
ing the exact number OF acres in farm,
not merely taking the owners word for the
acreage.
The County Commissioners shall then,
at such prompt and convenient time as
they may determine. send notice to each
property owner of their intention to re-
assess the property and afford the property
owner the opportunity to be heard. This
notice shall be in the form prescribed by
the State Tax Commission. After hearing.
or after the expiration Of the time afforded
for hearing. the County Commissioners
shall enter an assessment against the
property so reviewed and considered
The County Commissioners are possessed
of the original power and authority to
assess the property Of individuals. and
they alone have that power They are
not bound to accept the valuation recon-
mended by the local assessor and SUPER
visor of assessments. They can raise or
lower such valuations.
Within 80 days the property owner or
the supervisor Of assessments has the right
to take an appeal to the State Tax Commits
sion, and on such appeal the assessment
will be reviewed and finally determined.