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VETOES

tax credits in this fashion. We should also point out that
Section 2 of both bills provides that the enactment of the
provisions contained therein dealing with the 1977-1978 tax
year shall not affect the credit calculations made by any
subdivision for that year and that no adjustments to the tax
bills shall be made solely as a result of the passage of
those provisions.

We discussed the constitutionality of the original 115%
tax credit bill in our May 20, 1977 Opinion to Governor
Mandel as follows:

"Article 15 of the Maryland Declaration of Rights
requires that assessments for ad valorem property
taxation be uniform within a class. This requirement
has been interpreted to mean that the assessment of
each piece of property in a particular class must bear
approximately the same relationship to the property's
market value. Susquehanna Power Co. v. State Tax
Comm., 159 Md. 334, 343 (1930). Uniformity with
respect to real property assessments is accomplished by
assessing all such property, within reason, at "full
cash value" or market value minus an allowance for
inflation. Article 81, Section 14(b)(1); Weil v.
Supervisor of Assessments, 266 Md. 238, 246 (1972).
House Bill 1281 specifically permits certain
"homeowners", as defined by Section 12F—6(b)(3) of the
bill, to be assessed at less than their full cash value
by limiting their annual assessment increase to 15%.
In our opinion to you dated February 7, 1977, we stated
that any statutory scheme to place a percentage
limitation on assessment increases over a long duration
would become unconstitutional as applied. However, the
duration of the benefit provided by House Bill 1281 is
limited to two years. Additionally, the bill's
"Preamble" specifies that its purpose is to provide
relief to certain homeowners from the financial
hardship imposed by assessments which increase annually
at a more rapid pace than incomes. The Court of
Appeals has specifically recognized that perfect
uniformity is unattainable and that temporary
inequities do not render an entire assessment plan
invalid. Rogan v. Co. Commrs., 194 Md. 288, 311
(1949). Consequently, we can not say that the
temporary lack of uniformity which would result from
the limited relief provided by House Bill 1281 would be
of such a constitutional dimension so as to offend
Article 15."

As noted above. Senate Bill 543 and House Bill 772
extend this tax credit provision to a third year. For the
reasons stated in our May 20, 1977 Opinion, we do not
believe that this extension of the credit for one additional
year would cause the provision to be unconstitutional. This
conclusion is reinforced by the fact that should House Bill