|
comments. One, I take it from the consid-
eration of the recommendation on local gov-
ernment that the Committee of the Whole
has already in effect approved the concept
that you just expressed disapproval of,
namely the fact that the local subdivisions,
at least the counties, could act in this area,
keeping in mind, however, the provision
that is in that local article, this is the sec-
ond point, that the legislature would have
to grant the express power to tax.
Presumably the grant of the power to tax
would include the grant of the power to
grant or withhold exemptions. So that it is
not a part of the reserved or shared powers
of the local subdivision, but would depend
upon legislative enactment.
Delegate Henderson.
DELEGATE HENDERSON: Is it my
understanding, then, I would like to have
the sense of the Committee on it, that while
this section dealing with exemptions is
silent as to local exemptions, that it still
would be within the power of the legisla-
ture to withdraw that at any time? Is that
correct?
In other words, if the local government
granted an exemption or granted different
exemptions, could they be made uniform by
the General Assembly by adopting a gen-
eral law on the subject?
THE CHAIRMAN: Delegate Case.
DELEGATE CASE: If the word "ex-
emption" is embraced within the words
"taxing powers", this would be correct, and
I think it is.
THE CHAIRMAN: Delegate Gullett.
DELEGATE GULLETT: Delegate Case,
going back to section 8.01, paragraph a,
where it says elected representatives of the
people exercising legislative powers, the
intent I assume here is that the legislative
powers these elected representatives would
exercise would be for that particular body
for which they were in fact elected, in the
event that say, two sets of county commis-
sioners were given legislative power to sit
over a bi-county agency, and actually leg-
islate for that bi-county legislature.
For instance, would this interpretation
allow the Maryland National Capital Parks
and Planning Commission to tax on the bi-
county basis?
THE CHAIRMAN: Delegate Case.
DELEGATE CASE: Not if they were
elected as county commissioners, but served
.as appointed officials to this board. They
|
would have the power to impose a tax
necessary for their respective counties
which could be used in combination for the
agency, but not as an agency as such, I
would not think.
THE CHAIRMAN: Delegate Gullett.
DELEGATE GULLETT: In the local
government section under regional govern-
ments, in a couple of places we did put in
the words "popularly elected represen-
tative."
Did you consider this wording?
THE CHAIRMAN: Delegate Case.
DELEGATE CASE: This is something
the style people can work out. We have no
brief for one or the other.
THE CHAIRMAN: Delegate Hanson.
DELEGATE HANSON: In section 8.02
there is language relating to the farmland
assessment act.
Will this in any way require a change
in the status of that act or in any way
affect the status of that act or its adminis-
tration as it now stands?
THE CHAIRMAN: Delegate Case.
DELEGATE CASE: I thought I would
be hearing from you sooner or later about
this subject. Yes, as I tried to state in
answer to the question from Delegate Mac-
donald, the idea here is to overrule the
Alsop Case. The Alsop Case was based pri-
marily on the language in section 43 of the
present Declaration of Rights. What the
Court of Appeals said in its Alsop case was
that it could not pass upon or inquire into
the efficacy of the regulations which had
been promulgated by the State Department
of Assessments and Taxation, because Ar-
ticle 43 mandated that if property was de-
voted to farm or agricultural use and it
was so used, that was the end of the mat-
ter, no matter whether the fellow who
owned it was an investor, speculator, or
true farmer.
The question was the use vel non. That
was the end of it. Our language seeks to
change this by saying that there shall be
a classification for farm use but that classi-
fication shall be defined by law. And this
envisages the General Assembly passing a
definitional law which will either itself de-
fine what a farm is or is not or delegate
the authority to make that definition to the
department of revenue and taxation.
In the Alsop case the Court said "The
question here is not whether the owner and
taxpayer is engaged in a bona fide farm
|
