BLAIR LEE III, Acting Governor

2969

Holt, Gladys N. Spellman, Goodloe E. Byron, Parren J.
Mitchell, and Newton I. Steers, Jr., House Office Building,
Washington, D.C. 20515.

Approved May 16, 1978.

No. 30

(House Joint Resolution 34)

A House Joint Resolution concerning

Maryland Tax Court Study Commission

FOR the purpose of requesting       the Governor to appoint a

Maryland Tax Court Study Commission to determine

whether the Maryland Tax Court should be made a

constitutional court and to      consider matters related
thereto.

WHEREAS, The Maryland Tax Court was created by Chapter
757 of the Laws of Maryland of 1959 as an administrative
body to perform "quasi—judicial" functions previously
exercised by the State Tax Commission; and

WHEREAS, There is a need to make a comprehensive study
to determine whether the Maryland Tax Court should be made a
constitutional court rather than continuing to be an
administrative agency; now, therefore, be it

RESOLVED BY THE GENERAL ASSEMBLY OF MARYLAND, That the
Governor is requested to appoint a Maryland Tax Court Study
Commission to consist of ten twelve members to be selected
as follows: two members from the Maryland State Bar
Association, one member from the Attorney General's office,
one member from the Maryland Tax Court, one member from the
House of Delegates nominated by the Speaker of the House,
one member from the Senate nominated by the President of the
Senate, one member from the Comptroller's office, one member
from the State Department of Assessments and Taxation, one
member from the Maryland Association of Certified Public
Accountants, two members nominated by the Chief Judge of the

Court of Appeals, and one member from the public at large;

and be it further

RESOLVED, That the Commission be charged with the duty
of determining whether the Maryland Tax Court should be made
a constitutional court and to consider matters related
thereto; and be it further

RESOLVED, That the Commission shall issue a report of
the findings of its study, together with any suggested