Judges:

Lawrence B. Fenneman, 1960
Owen E. Hitching, 1961
Joseph M. Mathias, 1962
John Wood Logan, 1965

Edwin W. Lowe, Clerk

108 E. Lexington Street, Baltimore 2 Telephone: Vernon 7-4660

In 1959, the General Assembly abolished the State Tax Commission
and divided its functions between two new agencies, the Maryland
Tax Court and the State Department of Assessments and Taxation.
The Maryland Tax Court performs the judicial and semi-judicial duties
of the former Commission. It consists of five Judges, appointed by
the Governor. One is required to be a resident of the Eastern Shore;
another, a resident of the Western Shore; and another, a resident of
Baltimore City. The other two are to be residents of the State at
large. Not more than three Judges may be of the same political party,
and each is required to be a taxpayer and a qualified voter of Mary-
land. At least two must be members of the Bar of the State of Mary-
land, and the Governor is required to designate one of these as Chief
Judge. The three members of the former State Tax Commission must
be members of the new Court for the duration of their respective
terms as members of this Commission.

The Maryland Tax Court hears appeals from the decision, deter-
mination, or order of any agency of any assessing or taxing authority
of the State that affects the valuation, assessment or classification of
property; the levy of a tax; or the application for an abatement or
reduction, of any assessment or tax, or exemption therefrom (Acts
1959, chap. 767).

Appropriations 1959 1960

General Funds .................... ............. $70,983
Staff: 8.

STATE DEPARTMENT OF ASSESSMENTS AND TAXATION
Director: Albert W. Ward
301 W. Preston Street, Baltimore I Telephone: Vernon 7-9000

The General Assembly created the State Department of Assess-
ments and Taxation in 1969. The law requires that the Governor
appoint the first director of the Department; thereafter, the office is
to be held under the provisions of the Merit System. Except for
appeals, which are a function of the new Maryland Tax Court, the
State Department of Assessments and Taxation supersedes the State
Tax Commission, established in 1914, which in its turn had superseded
the .State Tax Commissioner, an office created in 1878. The functions
of the early Commissioners had been limited to the assessment of the
shares of domestic corporations and national banks, assessment of the
gross receipts of certain classes of corporations, and the valuation of
distilled spirits for the purpose of State and local taxation. The
Director of the present Department in addition supervises the ad-
ministration of the assessment and tax laws of Maryland, and of each
county or city thereof; enforces a continuing method of assessment,
and requires that all property in the State be reviewed for assessment
each year; assesses the operating property, except land, of railroads