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3717
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MARVIN MANDEL, Governor
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WHEREAS, The current alarmingly large yearly
increases in assessment result in further problems for
citizens already burdened with the additional costs which
rapidly rising inflation has brought to all facts of
daily life; and
WHEREAS, There have been excessive and alarming
increases in assessments resulting in further problems
for citizens already burdened with the additional costs
of living due to rising inflation; and
WHEREAS, Many of those homeowners experiencing large
assessment increases are required to live on fixed
incomes; and
WHEREAS, The General Assembly considered 115 House
Bills and 41 Senate Bills concerning assessments and
assessment practices during the 1976 Session; and
WHEREAS, The proposals offered must be evaluated in
terms of Article 15 of the Maryland Declaration of Rights
of the Constitution of Maryland which requires that
assessments shall be uniform within each class or
subclass of land and Section 14(b) of Article 81 of the
Annotated Code which requires full cash value assessment
of property; and
WHEREAS, The issue of utilizing a biennial or
triennial assessment cycle in lieu of the current annual
assessment cycle needs to be thoroughly examined; and
WHEREAS, The problem of the impact improvements made
to existing real property have the current market value
needs to be resolved so individuals will not be penalized
for keeping property in good condition; and
WHEREAS, The method and techniques of determining
current value of commercial and industrial properties for
assessment purposes need to be reviewed for adequacy both
as to the policy and implementation; and
WHEREAS, The existing constitutional requirement for
uniformity in assessments needs to be carefully reviewed
and analyzed prior to changes being submitted for
ratification at the 1978 general election; and
WHEREAS, The State government recognizing the urgent
situation of taxpayers no longer able to afford to stay
in their homes, must respond to these conditions as
equitably and effectively as possible; now, therefore, be
it
RESOLVED BY THE GENERAL ASSEMBLY OF MARYLAND, That
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