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County Commissioners, but a study of reassessments in the past
and a minute study made by this Commission of the assessed value
of property convince the Commission that there must be a strict
supervision over the assessment as made by the County Commis-
sioners. A general, carefully formulated plan must be followed in
the listing and the appraisement of property in each county, and
the County Commissioners should be obliged to conform with the
mode of procedure as outlined by the State Tax Commission in
order that a uniform assessment may be obtained. Grave doubt
exists concerning the extent of the Commission's power to require
the County Commissioners to adopt the plans in every detail, as
made to the Commissioners, and until this doubt is removed great
confusion and annoyance will result.

There are 23 Boards of County Commissioners, composed of
from three to seven members, or a total of 94 members. There are
123 incorporated towns in the State with a Mayor and City Council
or Town Commissioners, all of whom are potent factors in arriving
at the valuation of property. It is essential for harmony to prevail
and that all should work in unison in order to effect a just and
equal assessment. Where there is a question of authority, discord
arises quickly and emphatically and the desired results cannot be
obtained.

In another part of this report is given a detailed statement of
the percentages of assessments to sale prices. From an examination
of this table for the counties there will be seen the inequalities of
the present assessment. Of all the counties, Montgomery County
property is assessed the lowest, or 42 per cent, of its sales value;
Howard County property is the highest assessed, 81 per cent, of its
sales value; the average of the entire State is between 65 per cent,
and 70 per cent.

When the proper machinery and authority is conferred upon
this Commission and provisions are made for a financial system to
defray the expenses of a reassessment, and with the aid of the
valued information and statistics in the possession of this Commis-
sion, a complete readjustment of values can speedily be made.