344/Maryland Manual

The Annapolis Boundary Commission, estab-
lished by Chapter 437, Acts of 1982, was created
for one year to study both the annexation of ter-
ritory to the City of Annapolis and the alterna-
tive of establishing the City of Annapolis and the
Annapolis Neck Peninsula as an independent sub-
division.

The Commission consists of nine members.
Four members, who must be residents of Annap-
olis, are appointed by the mayor and aldermen of
Annapolis. Four members, who must reside in
the metropolitan area adjacent to Annapolis, are
appointed by the county executive of Anne
Arundel County with confirmation by the county
council. The ninth member, who is appointed
jointly by the county executive of Anne Arundel
County and the mayor and aldermen of Annapo-
lis, must reside in Anne Arundel County but not
in Annapolis or in the adjacent metropolitan
area. This ninth member serves as chairperson of
the Commission.

The Commission is to study the impact that
would result from establishing the Annapolis
Neck Peninsula as an independent political subdi-
vision, which would provide all municipal services
to the residents of the peninsula that are now
provided by the City of Annapolis to city resi-
dents and by Anne Arundel County to those who
live outside the city. Among the issues to be in-
vestigated by the Commission is the effect such
independent political subdivision status for the
peninsula would have on the assessable basis of
the area to be annexed, on outstanding local obli-
gations, on the increase in cost of providing city
services in the area, and on the possible effect on
the city tax rate and other financial consider-
ations. The Commission is to make its recommen-
dations to the mayor and aldermen of Annapolis
by December 1, 1983.

STATE DEPARTMENT OF
ASSESSMENTS AND TAXATION

Director: Gene L. Burner

301 West Preston Street
Baltimore 21201 Telephone: 383-2310

By Chapter 757, Acts of 1959, the General As-
sembly created the State Department of Assess-
ments and Taxation. The same legislation also
created the Maryland Tax Court, thereby separat-
ing the administrative from the quasi-judicial ap-
peal responsibilities of the State Tax Commission,
the agency that was replaced by the Department
and the Court. The Commission had been estab-
lished by Chapter 841, Acts of 1914, and had re-
placed the office of the State Tax Commis-

sioner, created by Chapter 178, Acts of 1878.
Chapter 784, Acts of 1973, provided for the com-
plete assumption by the State of administration of
the local assessment offices. This law authorized
the transfer of all assessment office employees
from the local government systems into the State
merit system and required the State to bear the
full operation costs of all assessment offices.
Maryland is the only state where the assessment
process is fully centralized at the state level.

The head of the State Department of Assess-
ments 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 Maryland and each county and city
thereof, in accordance with the provisions of Ar-
ticle 81. Specifically, this includes the responsibili-
ty to supervise the assessment of all property in
the counties and cities so that all like kinds of
taxable property arc assessed alike. The Director
must establish a continuing method of assessment
for both real and business personal property. Per-
sonal property, including operating property of
railroads and public utilities, is reassessed annual-
ly. Real property is reassessed on a three-year cy-
clic basis by reviewing one-third of all property
rotationally every year. The review includes a
physical inspection of the property. The Depart-
ment is instructed to participate in any court pro-
ceedings wherein any assessment or taxation
question is involved (Code 1957, Art. 81, sec.
232; Art. 41, sec. 318).

The Director appoints a Supervisor of Assess-
ments for each of the several counties and
Baltimore City from a list of five qualified appli-
cants submitted to the Department 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 Supervisor serves
during good behavior, and may be relieved only
after a hearing by the Department for incompe-
tency or other cause.

The Department prepares a number of bro-
chures explaining the assessment process and re-
lated matters such as appeals and tax credits.
These brochures are available at each assessment
office throughout the state or may be obtained by
contacting the Director's Office in Baltimore.

The Department is custodian of domestic char-
ters for Maryland corporations and of qualifica-
tions and registrations for foreign corporations.
Specified fees are collected and the personalty of
such corporations is assessed by the Department
and the values are certified to the subdivisions for