| Volume 172, Page 50 View pdf image (33K) |
 |
|
|
 |
|
|
50 MARYLAND MANUAL 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 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 1957, Art. 41, sec. 318; Art. 81, sees. 224-231; 256, 258, 259, 141, 199, 309; from allowances (Art. 81, sec. 217) or disallowances (Art. 81, sees. 217, 310) of claims for refunds of taxes, and from cancellations of Motor Vehicle Fuel Dealers' Licenses (Art. 56, sec. 142). Appropriations 1965 1966 General Funds .................................... $76,517 $79,710 Staff: 8. STATE DEPARTMENT OF ASSESSMENTS AND TAXATION Director: Albert W. Ward 301 W. Preston Street, Baltimore 21201 Telephone: 837-9000 The General Assembly created the State Department of Assessments and Taxation by Chapter 757, Acts of 1959. The law required that the Governor appoint the first director of the Department; thereafter, the office is to be held under the provisions of the Merit System. Except for appeals, which are a function of the new Maryland Tax Court, the State Department of Assessments and Taxation supersedes the State Tax Commission, established in 1914, which in its turn had superseded the State Tax Commissioner, an office created in 1878. The functions of the early Commissioners had been limited to the assessment of the shares of domestic corporations and national banks, assessment of the gross receipts of certain classes of corporations, and the valuation of distilled spirits for the purpose of State and local taxation. The Director of the present Department in addition supervises the ad- ministration of the assessment and tax laws of Maryland, and of each county or city thereof; enforces a continuing method of assessment, and requires that all property in the State be reviewed for assessment each year; assesses the operating property, except land, of railroads and other public utilities and contract carriers; and participates in any proceeding in Court wherein any assessment or taxation question is involved (Code 1957, Art. 81, sec. 232; Art. 41, sec. 318). For each of the counties the Director appoints a Supervisor of Assessments from a list of five nominees submitted by the County Commissioners or County Council where there is a charter form of government. The Supervisors serve during good behavior and are removable by the Director for incompetency or other cause. The cost of their salaries, which are fixed by law, is shared 60% by the State and 40% by the counties. The Director also appoints a Supervisor for Baltimore City, with important duties of investigation. The Su- pervisor of Assessments is the chief assessor and acts as such over local assessors. |
| |||
|
| ||||
|
| ||||
Please view image to verify text. To report an error, please contact us.
Maryland Manual, 1965-66
| Volume 172, Page 50 View pdf image (33K) |
|
Tell Us What You Think About the Maryland State Archives Website!
|
An Archives of Maryland electronic publication.
For information contact
mdlegal@mdarchives.state.md.us.
Maryland State Archives