The State Auditor's office audits annually the books of all Clerks of
Court, Registers of Wills, and Collectors of State Taxes of the State
of Maryland, including the City of Baltimore; of the Governor's office;
of the Comptroller of the Treasury; of the Attorney General; of the
Clerk of the Court of Appeals; of the University of Maryland; and all
other agencies and institutions as directed by the Comptroller. The
State Auditor submits to the Comptroller full and detailed written
reports of the results of these examinations, with any suggestions he
may have for changes in the method of keeping the books and
accounts, or for changes in the forms of reports by the various agen-
cies to the Comptroller. The State Auditor receives reports of certified
public accountants or approved auditing committees making examina-
tions of the books and accounts of Maryland counties, incorporated
cities or towns, and taxing districts having a population of 2,500 or
more (Code 1957, Art. 19, sees. 29-31, 40, 41).

Appropriations 1961 1962

General Funds $342,952 $362,976
Staff: 47.

MARYLAND TAX COURT

Chief Judge:
Cornelius P. Mundy, 1963

Judges:

Joseph M. Mathias, 1962
John Wood Logan, 1965
Lawrence B. Fenneman, 1906
William A. Wilson, 1967

Edwin W. Lowe, Clerk
Jane B. Willey, Deputy Clerk

108 E. Lexington Street, Baltimore 2 Telephone: 837-4660

By Chapter 757, Acts of 1969, the General Assembly abolished the
State Tax Commission and divided its functions between two new
agencies, the Maryland Tax Court and the State Department of As-
sessments and Taxation. The Maryland Tax Court performs the judi-
cial and semi-judicial duties of the former Commission. It consists of
five Judges, appointed by the Governor for terms of six years. One is
required to be a resident of the Eastern Shore; another, a resident of
the Western Shore; and another, a resident of Baltimore City. The
other two are to be residents of the State at large. Not more than
three Judges may be of the same political party, and each is required
to be a taxpayer and a qualified voter of Maryland. At least two must
be members of the Bar of the State of Maryland, and the Governor
is required to designate one of these as Chief Judge. The three mem-
bers of the former State Tax Commission continued as members of
the new Court for the duration of their respective terms as members
of this Commission.

The Maryland Tax Court hears appeals from the decision, deter-
mination, or order of any agency or any assessing or taxing authority
of the State that affects the valuation, assessment or classification of
property; the levy of a tax; or the application for an abatement or
reduction of any assessment or tax, or exemption therefrom (Code
1967, Art. 41, sec. 318; Art. 81, sees. 224-230).