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Proceedings and Debates of the 1967 Constitutional Convention
Volume 104, Page 11736   View pdf image (33K)
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11,736

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the State Department of Assessment and Taxation which can

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be construed as they were in the past to grant these

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tremendous tax breaks to the speculator , and I ask you to

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please support this amendment.

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THE PRESIDENT: Delegate Rosenstock.

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DELEGATE ROSENSTOCK: Mr. President and fellow

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delegates, it is very interesting to listen to our learned

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city lawyers and our college professors from a large urban

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county talk about agriculture. The definition in Delegate

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Hanson's amendment you find confusing. It must be remembered

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that the original constitutional amendment came about by

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the Court of Appeals in its decision holding that unless the

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Constitution made for classification of land it would be

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unconstitutional. The amendment in our present Constitutior

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was then written. Under that amendment the Court of

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Appeals was forced to hold that somebody who had bought a

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farm, I believe in Montgomery County, who was not a bona

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fide farmer, his land had to be classified as agricultural,

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although the Department of Assessments and Taxation held th£ t

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it was not a bona fide farm.

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Under this attempt to write an amendment to the

 

 

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Proceedings and Debates of the 1967 Constitutional Convention
Volume 104, Page 11736   View pdf image (33K)
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