agencies conducting programs for the aged; and
under Chapter 143, Acts of 1976, develops, certi-
fies, and assists in the operation of sheltered
housing for the elderly. The Office on Aging car-
ries out its responsibilities to meet the problems
and needs of older persons by encouraging inde-
pendent living through legislation and programs
that effect income security, housing, transporta-
tion, nutrition, employment, and other services. It
also minimizes institutionalization for those who
are disabled by encouraging community-based
services designed to meet their needs, which in-
clude day care, community home care, and geri-
atric evaluation services. Finally, it assures a dig-
nified level of living for the institutionalized
elderly through life enrichment activities.
THE COMMISSION ON AGING
The Commission on Aging consists of thirteen
members appointed by the Governor. Each mem-
ber serves a four-year term and may serve a max-
imum of two consecutive terms. One Commis-
sioner must be a member of the Senate and- one a
member of the House of Delegates. The remain-
ing eleven members are selected to reflect geo-
graphical representation and because of their in-
terest in the problems of the aging. Of the
thirteen members, no less than seven must be fif-
ty-five years of age or over (Code 1957, Art.
70B).
STATE DEPARTMENT OF
ASSESSMENTS AND TAXATION
Director: William L. Shoemaker
Michael S. Silver, Administrator, Maryland Prop-
erty Tax Assessment Appeals Boards, 1982
301 West Preston Street
Baltimore 21201 Telephone: 383-2526
By Chapter 757, Acts of 1959, the General As-
sembly created the State Department of
Assessments and Taxation. The same legislation
also created the Maryland Tax Court, thereby sep-
arating the administrative from the quasi-judicial
appeal responsibilities of the State Tax Commis-
sion, the agency that was replaced by the Depart-
ment and the Court. The Commission had been
established 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
Assessments 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 admin-
istering and enforcing the property assessment
and property tax laws of Maryland and each
county and city thereof, in accordance with the
provisions of Article 81. Specifically, this includes
the responsibility to supervise the assessment of
all property in the counties and cities to the end
that all taxable property is entered upon the as-
sessment rolls and equalized between persons,
firms, and corporations so that all will be
assessed alike for like kind of property. The Di-
rector must establish a continuing method of as-
sessment, requiring an annual review of each as-
sessment of real and personal property, including
operating property of railroads and public utili-
ties. The Department is instructed to participate
in any court proceedings wherein any assessment
or taxation question is involved (Code 1957, Art.
81, sec. 232; Art. 41, sec, 318).
The Director must appoint a Supervisor of
Assessments for each of the several counties and
Baltimore City from a list of five qualified
applicants submitted to the Department by the
Mayor of Baltimore City, the County
Commissioners, or where a charter form of gov-
ernment exists, by the County Council or the
County Executive with the approval of the Coun-
cil. Each Supervisor 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 do-
mestic charters for Maryland corporations 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
subdivisions 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 owner-
ship, sizes, references, and depict natural and
man-made features. Aside from their public use-
fulness, they are an invaluable tool in making
property 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, Acts of 1973, the
State Department of Assessments and Taxation
assimilated all personnel and functions of the
twenty-four local assessment offices. The State