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State approximately, five per cent of the total property
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tax revenues that are levied for State-local purposes. I
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would recommend that the Constitution decree that the
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property tax source be reserved for the exclusive use of
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the political subdivisions.
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"Essential to the exercise of the power to impose
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a tax on real property is an adequate method of determining
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assessed value. Many of the State-local grants-in-aid are
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based, in part at least, upon assessable wealth on the
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theory that the subdivisions with a higher assessable per
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capita wealth are in a better position to meet local govern
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ment expenditures. The State of Maryland has been recognize
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nationally for the excellence that has been achieved in
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assessment practices." Of course, our Chairman was a
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pioneer in this particular movement; your Chairman, I should
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say.
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"Although far from perfect, the degree of uniformity
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in assessment 'practices now enjoyed could not have been
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achieved without direction from the State legislature and
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compliance by the State Department of Assessments and Taxa-
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tion. Although it is recommended that the property tax
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