Article I. In General

Section 26-1. Taxable property.

Taxes for the support of the government of the town shall be levied upon assessments made on all property within the corporate limits of the town subject to assessment of State and County taxes as provided in the Public General Laws of the State of Maryland. (Ordinance 314 aka D-25 effective 4/9/1930)

Section 26-2. Duty of town clerk to assess property.

For the purpose of municipal taxation, the town clerk shall make an assessment of all the property within the corporate limits of the town subject to assessment for State and County taxes. (Ordinance 314 aka D-25 effective 4/9/1930)

Section 26-3. Furnishing information concerning property to be assessed.

For the purpose of making an assessment of property in accordance with the provisions of this chapter, said assessor shall have the power to examine, under oath, any individual person and any corporate officer whom the assessor believes to have information or knowledge concerning the property to be assessed. (Ordinance 314 aka D-25 effective 4/9/1930)

Section 26-4. Board of Assessors - Appointment; compensation.

The mayor, by and with the advice and consent of the council, shall appoint two members of the council, who with the town clerk, shall constitute a board of assessors. Each member of the board shall receive such compensation as is determined by the town council. (Ordinance 314 aka D-25 effective 4/9/1930)

Section 26-6. Same - Duties generally.

It shall be the duty of the board of assessors to:

(a) review and revise the assessments made by the town clerk;

(b) hear and determine all protests filed to the assessments made by the town clerk;

(c) assess all property which may have been omitted by the town clerk; and

(d) to strike from said assessment list any property which may have been erroneously or improperly assessed by the town clerk.

(Ordinance 314 aka D-25 effective 4/9/1930)

Section 26-7. Same - Meetings.

The board of assessors shall, on and after April 21 of each year, meet at the council room in the town every evening up to and including May 1 of each year, except Sunday of each week, and said meeting shall be from 7:00 P.M. to 9:30 P.M., and said board shall hold such other meetings from May 2 to May 7, both dates inclusive, as they may deem necessary and advisable. The town clerk shall act as clerk to said board of assessors and shall keep all the records of said board. (Ordinance 314 aka D-25 effective 4/9/1930)

Section 26-8. Same - Vacancies filled.

The mayor is empowered and directed to fill any vacancy in the board of assessors until the council shall be convened to confirm any nomination to fill such vacancy. (Ordinance 314 aka D-25 effective 4/9/1930)

Section 26-9. General supervisory power of mayor.

The mayor shall have general supervision over the assessments referred to herein, and he shall see that all of the provisions of this chapter are enforced. (Ordinance 314 aka D-25 effective 4/9/1930)