? Real estate assessed in cities only. Elsewhere owners make their own returns, which tax receiver may revise as in case of personal
property.
3 Forms made by county clerk for assessors "to show such information as may be required.'

4 No assessment outside cities since 1896. Revaluation now going on. The forms prescribed by State Tax Commissioner are in rela-
tion to this assessment, under his direction, by special act, which does not affect Baltimore city and two counties. Baltimore has a per-
manent assessment department.
5 Owners make their own returns, but county treasurer must enter on rolls geographically, beginning with lowest section number in
each township.
The State Board of Equalization is a Tax Commission of five members, appointed by Governor, with full powers to prescribe forms
for assessment rolls, correct local valuations, and remove assessors.
7 The State Tax Commission is making a complete tax survey of the state, which shows topography, character of soil, standing timber, etc.

1 Appointed in some cities.

3

2 Real estate assessed in cities only. Elsewhere owners make their own returns, which tax receiver may revise as in case of personal
property.
Forms made by county clerk for assessors "to show such information as may be required.'
4 No assessment outside cities since 1896. Revaluation now going on. The forms prescribed by State Tax Commissioner are in rela-
tion to this assessment, under his direction, by special act, which does not affect Baltimore city and two counties. Baltimore has a per-
manent assessment department.

5 Owners make their own returns, but county treasurer must enter on rolls geographically, beginning with lowest section number in
each township.

The State Board of Equalization is a Tax Commission of five members, appointed by Governor, with full powers to prescribe forms
for assessment rolls, correct local valuations, and remove assessors.

7 The State Tax Commission is making a complete tax survey of the state, which shows topography, character of soil, standing timber, etc.

1 Appointed in some cities.

Bearing in mind the possibilities of error in the table, a study of it discloses the following:

TAX MAPS

Provisions by Statute for Tax Maps are Rare, but exist in these

Alabama:

Arizona:

California:

District of Columbia:

Iowa:

Mississippi:

Missouri:

Nevada :

New Jersey:

Ohio:

Oregon:

Utah:

Washington:

British Columbia:

Quebec:

States and Provinces

All property must be plotted.
Provided for cities and towns.

County must furnish to county assessor.
Required by law.

County auditor must furnish.

Required by law.

Plat books required by law.

County furnishes map to assessor.

Can be voted by township.

Furnished by county auditors.

Required by law.

Required by law.

Tax survey of State under way by Tax

Commission.

Owners must furnish.

Cadastral System.

Tax Maps actually in Use

The following list includes, in addition to those named above, a number of States where tax maps are in local use, though not required by statute: