GENERAL DUTIES AND POWERS OF THE STATE
DEPARTMENT OF ASSESSMENTS AND TAXATION

The Maryland legislature, by Chapter 757 of the Acts of 1959, di-
vided and reorganized the State Tax Commission into the Maryland
Tax Court, to perform the judicial or semi-judicial function, and the
State Department of Assessments and Taxation to handle the admin-
istrative function.

The purpose of the Department is threefold: (1) to be legal custodian
of corporate records; (2) to be supervisor of the tax structure of the
State; and (3) to be administrator of corporation taxes. To best fulfill
these purposes, the Department has been organized in five sections oper-
ating under the close control of the Director of the Department.

The administrative section is responsible for the general accounting
work and other regular office services. They handle payroll, purchas-
ing, and all cash receipts pass through their hands. The money involved
is received in payment of certain taxes and to cover services offered
by other sections. Specifically, collections cover: bonus tax, recording
fees, dissolution fees, fees for certifying copies, fees for service of process,
revival fees, fees for statements of trust receipt financing, franchise tax,
personal property penalties, foreign corporation qualification fees, cer-
tificates of qualification, filing fees, foreign building and loan associa-
tion renewal fees, license fees for electric cooperatives, and penalties and
interest for delayed filing of reports.

The second section governs the administration of tax laws and the
local assessment of property in all political subdivisions of the State.
Control is exercised by the Chief Supervisor of Assessments and two as-
sistant supervisors who operate in the field. The Department, in this
function, handles: appointment of local supervisors and local assessors;
establishment of assessment standards, forms and procedures; ordering
general and special reassessments and the exercise of the powers con-
ferred in Article 81, Section 232. Constant supervision of assessment
levels is maintained by means of a continuing statistical survey of actual
property sales in each subdivision.

The Supervisor of Assessments of Baltimore City, in addition to his
general duties, works in close conjunction with the Department's per-
sonal property assessors in checking corporate reports. Investigations are
made to insure proper inventory evaluations and to see that deprecia-
tion rates are consistent with State practice. Protested assessments are
referred to him to be checked prior to Departmental hearings. The Su-
pervisor and the Director of the Department of Assessments of Balti-
more City act in close cooperation to maintain uniformity in determin-
ing, for tax purposes, basic values of property and methods of assess-
ment by the two departments.

The Tax Map section exists and operates as a corollary to the De-
partment's function as a service organization in all property tax mat-
ters. They prepare land classification maps and unit value maps, togeth-
er with the proper indices and cross indices. These maps are made