Laws regarding the Department of Assessments and Taxation and State Tax Commission
1777 Chapter 21 entitled, "An Act to assess and impose an equal Tax on all Property within this State."
1812 Chapter
191 entitled, "An Act for the valuation of real and personal and in the several counties of this State."
1841 Chapter 23, entitled "An Act for the General Valuation and Assessment of Property in this State, and to provide a Tax to pay the Debts of the State."
Source: Laws of Maryland 1841, 2/2/6/15.
1842 Chapter 281, entitled, "An act to facilitate the Collection of a portion of the Tax levied in pursuance of the Act of Assembly passed March session, eighteen hundred and forty-one, chapter twenty-three."
Source: Laws of Maryland 1842, 2/2/6/16.
1878 Chapter 178, entitled "AN ACT to add additional sections to article eighty-one of the Code of Public General Laws, entitled " Revenue and Taxes," and to repeal all laws inconsistent with the provisions of said sections."
Source: AOM Vol. 399 Page 298
1912 Chapter 779, entitled "AN ACT to provide for the appointment by the Governor of this State of a commission of six persons to revise the revenue and tax laws and the taxation system of the State of Maryland and the City of Baltimore, and to prepare a general system of taxation for the State of Maryland and the City of Baltimore, and providing a fund to defray the expenses thereof.
Source: AOM Vol. 370 Page 1303
1914 Chapter 841, entitled "AN ACT to create a State Tax Commission to provide for the equalization of assessments throughout the State of Maryland, and to provide for the review of all property for purposes of assessment at least once in every five years; to define the duties and other powers of the State Tax Commission; to provide for the appointment or a supervisor of assessments in each County and the City of Baltimore; to provide for the payment of the salary of the supervisor of each County and Baltimore City; and to provide for the abolishing of the office of State Tax Commissioner, and to substitute the State Tax Commission for the State Tax Commissioner, and to appropriate a sum of money annually to pay the salaries and expenses of the State Tax Commission by adding twelve sections to Article 81, title 'Taxation,' of the Code of Public General Laws, as set out in the Code of 1912."
Source: GENERAL ASSEMBLY (Laws, Original) 1914 Chapter 841 [MSA S 966-692, 0/68/8/17]
1943 Chapter 717 provided for "continuous assessment," or the reassessment of one-fifth of the property of each county per year instead of a complete reassessment every five years. It also established permanent boards of assessors in all Maryland counties.
1947 Chapter 99 abolished the property tax on passenger cars and motorcycles. Trucks, tractors, and trailors were still taxed.
1959 Chapter 757, entitled "AN ACT to add a new Section 257 to Article 41 of the Annotated Code of Maryland (1957 Edition), title 'Governor-Executive and Administrative Departments', sub-title '25. Maryland Tax Court and State Department of Assessments and Taxation', to follow immediately after Section 156 thereof; to repeal and re-enact, wtih amendments, Section 193 of said Article, sub-title '2. Finance Department'; to add new Sections 2 (22), 2 (23) and 2 (24) to Article 81 of said Code, title 'Revenue and Taxes', sub-title 'Rules of Construction', to follow immediately after Section 2 (21) thereof......"
Source: GENERAL ASSEMBLY (Laws) 1959 Accession Number: MdHR 821009, Location: 2/2/6/40, L1007
1973 Chapter 784, entitled "AN ACT to repeal and re-enact, with amendments, SS 233, 234, 236 [[and]], 237, 245, 246, and 247 of Article 81 of the Annotated Code of Maryland (1969 Replacement Volume and 1972 Supplement)...
Source: GENERAL ASSEMBLY (Laws, Original) 1973 Chapter 784 [MSA S 966-1074, 2/13/2/33]
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