STATE DEPARTMENT OF
ASSESSMENTS AND TAXATION
Director: William L. Shoemaker
William A. Badger, Administrator,
Maryland Property Tax Assessment
Appeals Boards, 1982
301 W. Preston Street,
Baltimore 21201 Telephone: 383-2526
Acts of 1959, Chapter 757, of the Gen-
eral Assembly, created the State Department
of Assessments and Taxation. The same
legislation also created the Maryland Tax
Court, thereby separating the administrative
from the quasi-judicial appeal responsibili-
ties of the State Tax Commission, the agency
that was replaced by the Department and
the Court. The Commission had been es-
tablished by Chapter 841, Acts of 1914,
and had replaced the office of the State Tax
Commissioner, created by Chapter 178,
Acts of 1878.
The head of the State Department of As-
sessments and Taxation is the Director who
is appointed by the Governor and who holds
office thereafter under the Merit System.
The Director is charged with the duty of
administering and enforcing the property
assessment and property tax laws of Mary-
land and each county and city thereof, in
accordance with the provisions of Article
81. Specifically, this includes the responsi-
bility to supervise the assessment of all
property in the counties and cities to the end
that all taxable property is entered upon the
assessment rolls and equalized between per-
sons, firms, and corporations, so that all
will be assessed alike for like kind of prop-
erty. The Director must establish a con-
tinuing method of assessment, requiring an
annual review of each assessment of real
and personal property, including operating
property of railroads and public utilities.
The Department is instructed to participate
in any Court proceedings wherein any as-
sessment or taxation question is involved
(Code 1975, 1975 Repl. Vol., Art. 81, sec.
232; 1975 Repl. Vol., Art. 41, sec. 318).
The Director must appoint a Supervisor
of Assessments for each of the several coun- |
ties and Baltimore City from a list of five
qualified applicants submitted to the De-
partment by the Mayor of Baltimore City,
the County Commissioners, or where a
charter form of government exists, by the
County Council or the County Executive
with the approval of the Council. Each Su-
pervisor serves during good behavior, and
may be relieved only after a hearing by the
Department for incompetency or other
cause.
The Department is designated custodian
of domestic charters for Maryland corpora-
tions, and of qualifications and registrations
for foreign corporations. Appropriate fees
are collected and the personalty of such
corporations is assessed by the Department
and the values are certified to the subdivi-
sions for application of local tax rates and
eventual collection of taxes.
The cadastral or property location maps
are prepared by the Map Division. These
maps, which delineate property boundaries,
are the only available, complete inventory
of all land in the State. They are drawn to
scale and are integrated into the State Grid
System. They show ownership, sizes, refer-
ences, and depict natural and man-made
features. Aside from their public usefulness,
they are an invaluable tool in making prop-
erty assessments. Maps showing the different
grades of soils, based upon agricultural
capability, are in the process of being drawn
for Maryland's agricultural acreage.
As directed by Chapter 784 of the Acts
of 1973, the State Department of Assess-
ments and Taxation assimilated all person-
nel and functions of the twenty-four local
assessment offices. The State completed its
assumption of total responsibility on July
1, 1975, when the clerical employees of each
office entered State service. The State has
also provided for local Property Tax As-
sessment Appeal Boards in each subdivision.
Each Board is comprised of three appointed
members. Clerical assistance is provided by
the Department.
Staff: 911. |
