502/Maryland Manual

TAX CREDIT & EXEMPT PROPERTY
DIVISION
Vacancy, Assistant Administrator
................... 321-3750

PROPERTY MAP DIVISION
Frank Gonce, Supervisor ... 321-4107

ASSISTANT DIRECTOR
William H. Rilcy III ........... 225-1191

PERSONAL PROPERTY DIVISION
J. Kevin Mueller, St»tt Supervisor
...................... 225-1150

CORPORATE ASSESSMENTS
Edward S.Muth,Atiministrator 225-1150

POLICY & PROGRAM ANALYSIS
Ronald W. Wincholt, Associate Director
...................... 225-1188

STATE SUPERVISOR OF REAL PROPERTY
ASSESSMENTS
Joseph L. Szabo, State Supervisor of Real
Property Assessments .......... 225-1199
Edwin J. Call, Assistant State Supervisor
ofRtal Property Assessments .... 791-3050
Wilton P. Stansbury,Aniit»»t State Supervisor
of Real Property Assessments .... 225-1199

LOCAL ASSESSMENT OFFICES
(Local Supervisors of Assessments are
appointed by Director of Assessments &
Taxation from list submitted either by
Mayor of Baltimore City, County
Commissioners, County Council, or County
Executive with approval of Council)

ALLEGANY COUNTY
Dale Clark, Supervisor ........ 777-2113

ANNE ARUNDEL COUNTY
Kenneth Tschantre, Supervisor . 974-5709

BALTIMORE CITY
Roy R. Slecman, Supervisor ... 333-4597

BALTIMORE COUNTY
Robert L. Dowling, Supervisor . 321-2272

CALVEKT COUNTY
Dudley M. McCready, Supervisor
............... 535-1600,ext. 296

CAROLINE COUNTY
Charles H. Arnie, Supervisor .. . 479-4625

CARROLL COUNTY
LanyC. White, Supervisor .... 876-1207

CECIL COUNTY
Donald L. Shires, Supervisor ... 392-0218

CHARLES COUNTY
Edward J. Padgctt, Supervisor .. 932-2440

DORCHESTER COUNTY
Diana T. C. Willey, Supervisor . 228 3380

FREDERICK COUNTY
Doris J. White, Supervisor 694-2040

GARRETT COUNTY
James F. Margroff, Supervisor .. 334-1950

HARFORD COUNTY
C. John Sullivan, Supervisor . . . 836-4800

HOWARD COUNTY
Charles R. Baker, Supervisor . . . 461-0135

KENT COUNTY
G. Thomas Williams, Supervisor
................ 778-4600, cxt. 46

MONTGOMERY COUNTY
Robert L. Rudnick, Supervisor . 279-1387

PRINCE GEORGE'S COUNTY
Thomas F. Houff, Supervisor .. .952-8628

QUEEN ANNE'S COUNTY
Joyce A. Carlson, Supervisor ... .758-2183

ST. MARY'S COUNTY
James W. Spence, Supervisor .. .475-4620

SOMERSET COUNTY
William S. Palmer, Supervisor .. .651-0868

TALBOT COUNTY
Henry V. Trippe, Jr., Supervisor . .822-3190

WASHINGTON COUNTY
C. Richard Grimm, Supervisor . .791-3050

WICOMICO COUNTY
Samuel J. Marks, Supervisor . . . .543-6623

WORCESTER COUNTY
GaryM. Flater, Supervisor .... .632-1196

The State Department of Assessments and Taxa-
tion was created in 1959 (Chapter 757, Acts of 1959).
Its origins, however, trace back to 1878 when the
office of the State Tax Commissioner was established
(Chapter 178, Acts of 1878). In 1914, the State Tax
Commission replaced the office of the State Tax Com-
missioner (Chapter 841, Acts of 1914). The quasi-
judicial appeal responsibilities of the State Tax
Commission were replaced by the Maryland Tax
Court in 1959, and the Commission's administrative
duties were assumed by the State Department of
Assessments andTaxarion that same year. In 1973, the
State took on the complete administration of local
assessment offices and bore their full operational costs
as well (Chapter 784, Acts of 1973). Maryland is the
only state where the assessment process is fully central-
ized at the state level.
The Director administers and enforces the
property assessment and property tax laws of
Maryland. Specifically the Director supervises the
assessment of all property in the counties and cities
so that all similar kinds of taxable property are
assessed alike. The Director must establish a con-
tinuing method of assessment for both real and
business personal property Personal property in-
cluding operating property of railroads and public
utilities, is reassessed annually. Real property is reas-
sessed on a three-year cyclical basis by reviewing
one-third of all property in Maryland every year.
The review indudes an exterior physical inspection
of the property The Department participates in all
court proceedings where assessment questions are
involved. The Department also provides clerical
assistance to several local Property Tax Assessment
Appeal Boards.
For each county and Baltimore City, the Director
appoints a Supervisor of Assessments from a list of
five qualified applicants submitted by the Mayor of
Baltimore City the County Commissioners, or,
under charter government, by the County Council
or the County Executive with the approval of the
Council. Supervisors may be relieved for incom-
petency or other cause only after a hearing by the
Department.