3 54/Maryland Manual

money from any source, public or private, and
thereafter administer and expend the funds accord-
ing to the conditions and terms of the gift.

The Commission consists of five persons ap-
pointed by the State Archivist, with the approval
of the Governor. The State Archivist, with the
approval of the Governor, designates the chair-
person.

STATE DEPARTMENT OF
ASSESSMENTS AND TAXATION

Director: Gene L. Burner

301 W. Preston St.
Baltimore 21201 Telephone: 383-2310

By Chapter 757, Acts of 1959, the General
Assembly 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
replaced the office of the State Tax Commissioner,
created by Chapter 178, Acts of 1878. Chapter
784, Acts of 1973, provided for the complete
assumption by the State of administration of the
local assessment offices, 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 Director is appointed by the Governor but
thereafter holds office under the Merit System. The
Director administers and enforces the property
assessment and property tax laws of Maryland.
Specifically, this includes the responsibility to
supervise the assessment of all property in the
counties and cities so that all like kinds of taxable
property are assessed alike. The Director must
establish a continuing method of assessment for
both real and business personal property. Personal
property, including operating property of railroads
and public utilities, is reassessed annually. Real
property is reassessed on a three-year cyclic basis
by reviewing one-third of all property every year.
The review includes a physical inspection of the
property. The Department participates in all court
proceedings where assessment or taxation ques-
tions are involved (Code 1957, Art. 81, sec. 232;
Art. 41, sec. 318).

For each county and Baltimore City, the Direc-
tor appoints a Supervisor of Assessments from a

list of five qualified applicants submitted by the
Mayor of Baltimore City, the County Commission-
ers, 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 incom-
petency or other cause.

Brochures explaining the assessment process and
related matters such as appeals and tax credits are
available at each local assessment office. They also
may be obtained from 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
application of local tax rates.

Cadastral or property location maps are pre-
pared by the Map Division. These maps, which
delineate property boundaries, comprise a com-
plete 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 property assessments.

The Map Division also prepares maps showing
the different grades of soils, based upon agricultur-
al capability. These are in the process of being
drawn for Maryland's agricultural acreage. Addi-
tional staff provided in 1979 boosted production of
these maps to assist in the soil capability map
program used in agricultural assessments. In addi-
tion to base completion of fourteen counties,
unanticipated daily maintenance and revision have
been incorporated into the program. Additional
overlays have been completed allowing immediate
update of owner information for 65 percent of
agriculturally assessed areas.

The Department administers the Homeowners'
and Renters' Property Tax Credit Programs. These
Programs provide in excess of $40 million in State-
funded property tax credits to homeowners and
renters who qualify based on an income test. The
Homeowners' Program is available to all home-
owners in Maryland, regardless of age, while the
Renters' Program applies to renters either age 60
or over, or permanently disabled.

The Department also provides clerical assis-
tance, as necessary, to several local Property Tax
Assessment Appeal Boards, although the Boards