- Chapter 26 Taxation
- Article II. Real Property
Article II. Real Property
Section 26-10. Uniform method of valuation of real property.
The town clerk shall adopt uniform methods for the expression of opinion or judgment as to land and building valuation, and uniform rules for computation, so far as may be possible; and shall establish and maintain a permanent public record of the factors of valuation for each lot or parcel of land and factors of valuation and depreciation, if any, for each building or other improvement upon land, and of the total valuation of each lot or parcel of land, and the building or buildings thereon. Such analysis of the separate elements of real estate valuation shall be installed, and shall be continued as the permanent practice of the assessor, in order to establish uniformity in the methods of valuation of all real properties in compliance with, and fulfillment of, applicable laws relating to assessment of real estate for taxation. (Ordinance 314 aka D-25 effective 4/9/1930)
Section 26-11. Duty of town clerk to prepare return of property valuations.
The town clerk shall prepare, and have verified by oath or affirmation, a return setting forth the names of owners to whom property has been valued of the property valued to each owner, described as fully as may be requisite and the value thereof. Said return shall include and specify or designate all property which is claimed to be exempt, together with its valuation. Said returns shall be completed and filed in the office of the town clerk not later than April 15 of each year. (Ordinance 314 aka D-25 effective 4/9/1930)
Section 26-12. Records of property valuation; contents.
(a) The town clerk, under the direction of the board of assessors, shall enter and keep in such record or records as may be provided for that purpose, an accurate and fair account of all the properties which shall have been valued as hereinbefore provided. The said records shall show the name of each owner of property set down in alphabetical order. If the name of any owner is unknown, the property valued to such person shall be valued as belonging to a person unknown. After the name of each owner so setdown, the property valued to such owners shall be setdown, and the value thereof, as valued, shall be extended opposite to each item of property, and in describing any lot or parcel of ground said lot shall be described as nearly as practicable by its number of frontfeet and its depth in feet; and the improvements thereon shall be valued separately.
(b) The books, records and papers in possession of the board of assessors shall be turned over to the council on or before the 14th day of May of each year.
(Ordinance 314 aka D-25 effective 4/9/1930)
Section 26-13. Notice and hearing by board of assessors; power to correct and adjust valuations.
(a) It shall be the duty of the board of assessors to give at least one week's notice, by advertisement in some newspaper published in the town prior to the 21st day of April of each year and by notice set up at the court house door, of the time and place of meetings at which said board of assessors shall be in session to consider the returns made and filed by the town clerk, as provided in this chapter, and to hear and determine the protest of any person or owner who may deem himself aggrieved by any valuation of property made by said town clerk. A majority of said board shall constitute a quorum and be competent to perform all duties of said board, and said board shall inform all persons or owners who may apply to them as to the property assessed to such respective persons or owners and the amount at which said property shall be so valued.
(b) Said board shall have power to examine upon oath or affirmation any person making any complaint or protest from any valuation returned to the board touching the particular value of any property so valued, or touching any property belonging to said person or owner, whether the same had been valued, to such owner or not; and may, upon due examination or upon their own knowledge, abate, lessen or increase the valuation so made in said returns. It may value to the owners thereof property which has been omitted to be so valued by the town clerk. Said board is hereby directed and required to examine carefully the several certificates, statements, and returns or valuations of property claimed to be exempted from assessments made by the town clerk, and to correct said returns of assessable property made to them as aforesaid, carefully, by striking there from all property omitted in said returns which ought to have been included therein.
(c) This board shall have power to correct any valuation or assessment returned to them, whether any complaint or protest in relation thereto has been made or not; and shall have the power to increase any valuation so returned to them in every case in which they shall deem it proper to make due increase; provided, however, that no such increase shall be made unless the person or persons returned, as owner or owners of said property, shall have been given at least five (5) days' notice of the intention to make such increase and directed in said notice to appear before said board and show cause, if any, why such increase should not be made; and the same process shall be served upon the reputed owner, or agent in possession of said property, in every case in which the board of assessors shall value any property which has been omitted to be so valued by the town clerk.
(Ordinance 314 aka D-25 effective 4/9/1930)
Section 26-14. Power of council to revise and review valuations and assessments.
The council is authorized and empowered to annually revise valuations and assessments of property in the town. The said council shall have power to increase or lower assessments of real or personal property, and to value and assess any real or personal property omitted from assessment; provided no increase in valuation shall be made, nor shall any property be newly assessed, until at least five days' notice of such intention shall have been given to the owner, agent, or person in possession of such property. (Ordinance 314 aka D-25 effective 4/9/1930)
Section 26-15. Appeal.
The owner of property, or other person to whom any property may be valued and assessed, who shall deny his ownership in such property, or shall claim that such property is exempt from valuation and assessment, or shall protest the amount at which his property is assessed, or any person acting on behalf of such owner or person, may file with the town clerk an appeal from the action of the board of assessors to the board of transfers and abatements provided by Sec. 74 of Chapter 458 of the Acts of Assembly of 1906 and amendments thereto, at any time within fifteen days after the return is made by said board of assessors to the council, and may appeal from the decisions of said board of transfers and abatements to the Circuit Court for Talbot County and the Court of Appeals of Maryland, as provided by said Chapter 458 of the Acts of 1906 and amendments thereto. (Ordinance 314 aka D-25 effective 4/9/1930)