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Session Laws, 1959
Volume 642, Page 1432   View pdf image (33K)
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1432                                Joint Resolutions


No. 1
(Senate Joint Resolution 1)

Joint Resolution requesting the State Tax Commission to conduct
a survey in 1959 and at five year intervals thereafter for the
purpose of determining within each county and Baltimore City
the ratio of assessed properties of a sample of all properties in
each subdivision to the actual market value thereof.

Whereas, Inequality of assessment ratios as among the various
political subdivisions has been a problem which has prevailed in
Maryland since the birth of property taxation—despite the legal
requirement since 1841 of assessment at "full cash value"; and

Whereas, A 1953 survey of assessment ratios made by the State
Tax Commission's Allen Committee revealed that the average re-
lation of assessed value to actual market value ranged from 25%
to 60% among the jurisdictions; and

Whereas, In response to a request by the Legislative Council, the
Committee on Taxation and Fiscal Matters has been studying this
problem since 1955; and the 1958 report of the Committee reports
that considerable progress has apparently been made toward the
goal of assessment equality during the period of its study; and

Whereas, The Committee on Taxation and Fiscal Matters reports
that the current method used by the State Tax Commission to
determine relative assessment ratios among the counties and Balti-
more City is less valid than the method used by the Allen Com-
mittee to determine the 1953 ratios; the latter method involved
both a review of assessment-to-sales price ratios in the case of
recently sold properties and actual appraisal in the field of a sampling
of "dormant" properties—those which had not recently been on the
market; the present less scientific method involves computations
based on quarterly reports submitted by the twenty-four Super-
visors of Assessments, but the quarterly reports are limited to sales
and to changes in land use, such as rezoning; thus the current type
of survey reflects the actual ratio in a county only to the extent
that the assessment of "dormant" properties is kept in line with the
assessment of recently sold properties; and

Whereas, The Committee on Taxation and Fiscal Matters has
stated that the price of ultimate and permanent success in the
struggle for uniform assessments is continued legislative interest
and continued cooperation by the State Tax Commission; now
therefore, be it

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.


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Session Laws, 1959
Volume 642, Page 1432   View pdf image (33K)
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