The county commissioners have the care of county buildings, consisting chiefly of a court house, gaol and house of correction, but are not allowed to expend more than one thousand dollars for repairs, new buildings or grounds, without authority from the county convention; the commissioners have the care also of all other county property, as well as of county paupers; and once every four years they are required to visit each town of their county, inspect the taxable property therein, determine whether it is incorrectly assessed and report to the state board of equalization.
It increased the number of senators and representatives, created the office of lieutenant-governor, substituted biennial for annual sessions of the legislature, introduced minority representation in the choice of the higher judiciary and of the county commissioners and auditors and provided (as had an amendment adopted in 1850) for the election of all judges by popular vote.
The assessment rolls of the county assessor are subject to alteration by the board of county commissioners sitting as a county board of equalization and the assessments as between counties are subject to alteration by the state board of equalization.
I'd yell discrimination so loud the County Commissioners and their insurance company would come running with a bucket of cash.
Whenever Ion freeholders request it, the county commissioners must submit to the voters of a proposed high school district the question of establishing a high school district, and each precinct giving a majority vote for it constitutes a part of such a district for establishing and maintaining a high school.
There is no provision for a general periodic assessment, but a state tax commissioner appointed by the governor, treasurer and comptroller assesses the corporations, and the county commissioners (in the counties) and the appeal tax court (in the city of Baltimore) revise valuations of real property every two years.
The board of county commissioners fixes the rate of county taxes and levies those taxes; and the county treasurer collects the taxes of the state and those of the county.
Except in the case of railways, telegraph and telephone lines, savings banks, building and loan associations and fire insurance companies, the taxes are assessed and collected by town officers, but every fourth year the county commissioners are required to inspect the taxable property in the towns and report any misappraisal to the state board of equalization whose duty it is to equalize the valuation of property in the several towns.
Charities, eec. - The state has no board of public charities, and under the present constitution the county commissioners are overseers of the poor, except in Charleston and Columbia whose poor are provided for by the municipal authorities.