Improvements in the assessment system can be attributed largely to the
following:

First, legislation aimed at achieving true uniformity. This would in-
clude the creation of the State Department of Assessments and Taxation
and Maryland Tax Court, the employment of full-time assessors, annual
assessments, improved salary scales, with the state sharing 60 per cent of
the costs, and the requirement of assessment ratio surveys at two-year
intervals. In this connection, the continuing scrutiny of assessment con-
ditions by the Legislative Council's Committee on Taxation and Fiscal
Matters should be mentioned. Regarding salaries, a comparison of the
scales in 1958 and 1962 indicates that there has been an increase in
salaries directly paid to assessors amounting to more than a quarter of a
million dollars.

A second factor in the improvement would be the in-service training
schools for all Maryland assessors, under the joint sponsorship of the
University of Maryland, the State Department of Education, the Inter-
national Association of Assessing Officers, the State Department of
Assessments and Taxation and your Association.

Third would be the use of assessment aids, such as tax maps and a
uniform appraisal manual.

Finally, there would be the forceful administration of assessment laws
and centralized supervision under the State Department of Assessments
and Taxation.

To summarize, I see most encouraging signs of advancement toward
our objective of uniform assessments. And a great part of the credit for
this achievement must go to you who are assembled here in this hall this
evening.

548