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1966, ch. 171, sec. 34KK; 1976 Code, sec. 3-60; 2000, ch. 601.
At the time appointed for the hearing, or at any time to which it is adjourned, the Commissioners shall hear and pass upon the question of dissolution and all objections and protests and may grant or deny the same. Their decision shall be final and conclusive. If the Commissioners determine that the district shall be dissolved, they shall, by ordinance, order the dissolution of the district and the district shall be dissolved. The maintenance of the open areas of the district may be continued until the funds collected for the purpose of the maintenance have been expended for that purpose or the funds may be returned in cash to the person or persons who paid the next preceding annual assessment in the proportion which each assessment bears to the total assessment levied that year.
1966, ch. 171, sec. 34LL; 1976 Code, sec. 3-61; 2000, ch. 601.
This title shall be liberally construed in order to effectuate its purposes. If any provision or application to any person, property or circumstances is held invalid the remainder of this ordinance, or the application of the provision to other persons, property or circumstances, shall not be affected thereby.
P.L.L., 1930, Art. 7, sec. 323; 1965 Code, sec. 424; 1927, ch. 326; 1976 Code, sec. 13-1; 2000, ch. 601.
The County Commissioners of Carroll County, Maryland, are authorized and empowered to rescind, repeal, and revoke the resolution passed and adopted by the County Commissioners of Carroll County on the 18th day of January, 1915, exempting from taxation in Carroll County the tools, machinery, manufacturing implements and engines of corporations, firms and individuals actually engaged in manufacturing; and the County Commissioners of Carroll County are authorized and empowered to rescind, repeal and revoke any resolution that may be passed and adopted by the County Commissioners of Carroll County under the authority of the provisions of Chapter 528, of the Acts of the General Assembly of Maryland, passed at its January session in the year 1914, and codified as §§ 7-208, 7-214, 7-215, 7-217 and 7-225 of the Tax-General Article of the Annotated Code of Maryland.
Provided, however, that all such tools, manufacturing implements, engines and machinery, which may have been acquired since the Resolution of the County Commissioners of Carroll County on January, 18, 1915, and down to the date of the repeal of the Resolution as authorized by the provisions of this section, provided a Resolution of repeal should be had, shall continue to be exempt from assessment and taxation in Carroll County from the date of the passage of the resolution of repeal for a period of five (5) years thereafter.
1965 Code, sec. 425; 1959, ch. 443; 1976 Code, sec. 13-2; 2000, ch. 601.
All persons, firms or corporations owning any house trailer or house trailers which trailer or trailers are located in Carroll County for a period of more than ten days at any one time shall, upon the expiration of the ten-day period, immediately notify the Supervisor of Assessments of Carroll County, in writing, of the location of the trailer or trailers in Carroll County. Failure to comply with the provisions of this section shall result in a penalty of ten percent (10%) of the tax due for each month that the owner shall fail to notify the Supervisor of Assessments.
1971, ch. 100; 1976 Code, sec. 13-3; 2000, ch. 601.
The County Commissioners of Carroll County are authorized to tax or collect fees from the owners, lessors or occupants of any house trailer or mobile home in Carroll County and to provide by resolution for rules and regulations for the imposition and collection of the tax or fees as deemed necessary.
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