Article III. Motor Vehicles

Section 26-16. Motor vehicle assessment.

The town clerk and board of assessors shall assess all motor vehicles subject to taxation in the town. (Ordinance 316 aka D-26 effective 5/28/1930)

Section 26-17. Method of assessment.

Motor vehicles shall be assessed as follows: All of said motor vehicles of the model of the current year shall be assessed at 65% of the standard local price of the particular make of motor vehicle. All models of the preceding year shall be assessed at 45% of said cost price; those of two (2) years previous at 30%; those of three (3) years previous at 20%; those of four (4) years previous at 10%, provided that no motor vehicle shall be assessed at an amount less than the sum of $100.00. (Ordinance 316 aka D-26 effective 5/28/1930)

Section 26-18. Annual revision of motor vehicle assessments.

The town clerk shall annually revise the assessments of motor vehicles, allowing for depreciation in accordance with the scale provided in section 26-17 of this article. (Ordinance 316 aka D-26 effective 5/28/1930)

Section 26-19. Duty of town clerk to prepare return of motor vehicle valuations.

The town clerk shall prepare and have verified by oath or affirmation a return setting forth the names of owners to whom motor vehicles have been valued, and of the number, model and make valued to each owner and the value thereof. Said returns shall be completed and filed in the office of the town clerk not later than May 31 of each year. (Ordinance 316 aka D-26 effective 5/28/1930)

Section 26-20. Board of Assessors to hear protests.

The board of assessors shall hold a special session on May 31 of each year, between the hours of 7:00 and 9:30 o'clock P.M., to consider the returns made and filed by the town clerk, as provided in this article and to hear and determine the protest of any person or owner who may deem himself aggrieved by any valuation made. (Ordinance 316 aka D-26 effective 5/28/1930)

Section 26-21. Appeal.

Any person to whom any motor vehicle is assessed may appeal from the action of the board to the last session of said board of transfers and abatements to the Circuit Court for Talbot County and the Court of Appeals of Maryland, as provided by Chapter 458 of the Acts of 1906 and amendments thereto. (Ordinance 316 aka D-26 effective 5/28/1930)