HARRY HUGHES, Governor

3463

Appeals found that a flat rate fee of $30.00 imposed upon
any person who lived in a mobile home was, in fact, a
property tax since the only practical use of the mobile home
was for habitation. Based on this finding, the court held
that the tax violated Article 15 of the Declaration of
Rights which requires that property taxes be based on the
value of the property. While the language of Senate Bill
850, which speaks of "assessment" and determination of the
tax "with respect to each parcel," implies that the tax
authorized will be based on value, we have been advised by
the County Attorney that it is the county's intention to
establish a flat rate fee per mobile home site. If the tax
were to be implemented in this fashion, it would fly
directly in the face of the decision in English. 1/

The Fourteenth Amendment to the United States
Constitution and Article 24 of the Maryland Declaration of
Rights require that a legislature classification be neither
capricious nor arbitrary and have some rational basis.
County Commissioners v. English, supra. The constitutional
test applicable to classifications for tax purposes is
whether there is a rational basis in public policy
consistent with the objects of the legislation which
supports both the classification itself and the definition
of the class created. National Can Corp. v. State Tax
Commissioner, supra; 58 Opinions of the Attorney General
749, 751 (1973).

These principles were applied to test the
constitutionality of a classification for purposes of
taxation of mobile homes in County Commissioners v.
English, supra. The court there held that the $30.00 annual
property tax on mobile homes, but not on other houses, was
unconstitutional in violation of the Fourteenth Amendment
and Article 24 of the Declaration of Rights. The court
stated:

"'So, while the state has the power, for purposes of
taxation, or for the legitimate protection or promotion
of some substantial public interest to classify the
objects upon which the power is exercised, the
classification must have some rational basis, and the
operation of the law upon persons or property within
the class must be uniform and equal, [citation
omitted].' Although, as pointed out, the counties of
the State are faced with a large influx of people
necessary for war work in industrial centers and, as a
result, are compelled to go to great expense in
providing schools and other necessities at public
expense, no differentiation should be made between
those living in a house on a temporary foundation and
those living adjoining in a house on a permanent
foundation. The family that lives in a trailer should
not be made to pay a tax greater than his neighbor who
lives in a humble cottage. No additional expense to