105-288. Property Tax Commission. (a) Creation and Membership. – The Property Tax Commission is created. It consists of five members, three of whom are appointed by the Governor and two of whom are appointed by the General Assembly. Of the two appointments by the General Assembly, one shall be made upon the recommendation of the […]
105-289. Duties of Department of Revenue. (a) It is the duty of the Department of Revenue: (1) To discharge the duties prescribed by law and to enforce the provisions of this Subchapter. (2) To exercise general and specific supervision over the valuation and taxation of property by taxing units throughout the State. (3) To appraise […]
105-290. Appeals to Property Tax Commission. (a) Duty to Hear Appeals. – In its capacity as the State board of equalization and review, the Property Tax Commission shall hear and adjudicate appeals from boards of county commissioners and from county boards of equalization and review as provided in this section. (b) Appeals from Appraisal and […]
105-291. Powers of Department and Commission. (a) General Powers. – The Department of Revenue is authorized to exercise all powers reasonably necessary to perform the duties imposed upon it by this Subchapter and other laws of this State. (b) Rule-Making Power. – The Department may adopt such rules and regulations, not inconsistent with law, as […]
