Lieutenant Governor as director and supervisor of property assessment

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For the purpose of directing the work of the assessment of property, the preparation of the tax rolls and tax receipts corresponding thereto and the collection of the taxes, the Lieutenant Governor in addition to his other duties, shall have the direction and supervision of the assessment of property. And it shall be the duty of the Lieutenant Governor to cause to be prepared the necessary books, blanks and other forms required for prosecuting the work of revising and keeping complete the assessment of property as provided by this subtitle, and to publish such instructions as may be necessary for the guidance of taxpayers and for the instruction of the assessor. The Lieutenant Governor, through the Office of the Tax Assessor shall administer and enforce all laws relating to the assessment, levy and collection of real property taxes and to attachment and sale of real property for the non-payment of real property taxes.


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