Maryland Manual 1994-1995

BALTIMORE COUNTY ASSESSMENT OFFICE
Robert L. Dowling, Supervisor of Assessments
.................... (410) 321-2272

CALVERT COUNTY ASSESSMENT OFFICE
Dudley M. McCready, Supervisor of Assessments
.................... (410) 535-8850

CAROLINE COUNTY ASSESSMENT OFFICE
Charles H. Arnie, Supervisor of Assessments
.................... (410) 479-5850

CARROLL COUNTY ASSESSMENT OFFICE
Larry C. White, Supervisor of Assessments
.................... (410) 857-0600

CECIL COUNTY ASSESSMENT OFFICE
Donald L. Shires, Supervisor of Assessments
.................... (410) 996-0525

CHARLES COUNTY ASSESSMENT OFFICE
Vernon Buck, Supervisor of Assessments
.................... (301) 932-2440

DORCHESTER COUNTY ASSESSMENT
OFFICE
Diana T. C. Willey, Supervisor of Assessments
.................... (410) 228-3380

FREDERICK COUNTY ASSESSMENT OFFICE
Doris J. White, Supervisor of Assessments
.................... (301) 694-2040

GARRETT COUNTY ASSESSMENT OFFICE
James F. Margroff, Supervisor of Assessments
.................... (301) 334-1950

HARFORD COUNTY ASSESSMENT OFFICE
C. John Sullivan, Supervisor of Assessments
.................... (410) 836-4800

HOWARD COUNTY ASSESSMENT OFFICE
Howard Levenson, Supervisor of Assessments
.................... (410) 461-0135

KENT COUNTY ASSESSMENT OFFICE
G. Thomas Williams, Supervisor of Assessments
.................... (410) 778-7447

MONTGOMERY COUNTY ASSESSMENT
OFFICE
Robert L. Rudnick, Supervisor of Assessments
.................... (301) 279-1431

PRINCE GEORGE'S COUNTY ASSESSMENT
OFFICE
Thomas F. Houff, Supervisor of Assessments
.................... (301) 952-2549

QUEEN ANNE'S COUNTY ASSESSMENT
OFFICE
Joyce A. Carlson, Supervisor of Assessments
.................... (410) 758-5030

ST. MARY'S COUNTY ASSESSMENT OFFICE
James W. Spence, Supervisor of Assessments
.................... (301) 475-4620

SOMERSET COUNTY ASSESSMENT OFFICE
William S. Palmer, Supervisor of Assessments
.................... (410) 651-0868

TALBOT COUNTY ASSESSMENT OFFICE
David H. Ewing, Supervisor of Assessments
.................... (410) 822-3190

WASHINGTON COUNTY ASSESSMENT OFFICE
W. Timothy O'Rourke, Supervisor of
Assessments ........... (301) 791-3050

WICOMICO COUNTY ASSESSMENT OFFICE
Samuel J. Marks, Supervisor of Assessments
.................... (410) 543-6623

WORCESTER COUNTY ASSESSMENT OFFICE
Gary M. Flater, Supervisor of Assessments
.................... (410) 632-1196

Functions of the State Department of Assessments
and Taxation originated in 1878 when the office of the
State Tax Commissioner was established (Chapter
178, Acts of 1878). In 1914, the State Tax Commis-
sion replaced the office of the State Tax Commissioner
(Chapter 841, Acts of 1914). In 1959, the quasi-ju-
dicial appeal responsibilities of the State Tax Commis-
sion were replaced by the Maryland Tax Court, and
Commission administrative duties were assumed by
the State Department of Assessments and Taxation
(Chapter 757, Acts of 1959). In 1973, the State took
over 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 centralized fully at the State level.
Appointed by the Governor, the Director of As-
sessments and Taxation administers and enforces the
property assessment and property tax laws of Mary-
land. Specifically, the Director supervises assessment
of all property in the counties and cities so that similar
kinds of taxable property are assessed alike. The Direc-
tor must establish a continuing method of assessment
for both real and business personal property (Code
Tax—Property Article, Title 2).

BUSINESS SERVICES & FINANCE DIVISION
Dean W. Kitchen, Administrator
(410) 225-1194

The Business Services and Finance Division was
formed in 1992 from the merger of the Corporate
Charter Division and the Corporate Assessments
Division. The Division oversees the annual reassess-
ment of personal property, including operating
property of railroads and public utilities.
The Division is custodian of domestic charters
for Maryland corporations and of qualifications and
registrations for limited partnerships and foreign
corporations. Specified fees are collected, and the
personal property of such corporations is assessed
by the Division. Thereafter, the values are certified
to the subdivisions for application of local tax rates.
The Division also administers franchise taxes appli-
cable to the net income of banks and savings and
loan associations, and to the gross receipts of public
service corporations.

TAXPAYER SERVICES DIVISION
Robert E. Young, Associate Director
(410) 225-4205

The Taxpayer Services Division began as Special
Programs and was reorganized under its present name
in 1992. The Division administers the Home Owners'
and Renters' Property Tax Credit Programs. These
Programs provide more than $51 million in Stare-
funded property tax credits to home owners and
renters who qualiiy based on an income test. The
Home Owners' Program is available to all home own-
ers in Maryland, regardless of age, while the Renters'