Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1928-11-16
Wonld chaage Assessment Plan
In The Counties.

David c. Winebrenner Sd, Secretary o.
State. A letter from Mr.. Winebrenner to
Arthur W. Machen. Jr.. chairman of the
Maryland Tax Revision Commission. ad-
vocatins TIE reorganization. was made
public last Saturday.
Mr.. Winebrennef proposed that instead
of general reassessment throughout the
counties every five years. the assessments
be made on a continuous basis. 90 that al
least fifth Of each county would be re.
assessed each year.
He pointed out that this system is used
in the city. makes for a more efficient
assessment organization and keeps as.
sessments on a more equitable basis
Employment Of assessors on a continuous
basis would eliminate inequalities and
political considerations. he asserted.
These recommendations. Mr.. Winebren-
ner suggested. should be considered by the
Tax Revision Commission, and if found
advisable. incorporated 10 the revised tax
bill to be submitted to Governor Richie.
Several lawyers in Western Maryland, he
added. have approved the proposal
Mr.. Machen said the proposal was of
great interest and would be given thorough
consideration by the commission.
Substitution Of the Baltimore city sys-
ten for the county system would not in
volve increased expense. ccordine to Mr..
Winebrenner.
The present system Of general rea ssess-
ment every five years. he asserted. con-
stituted IAN outstandinely inherent weak
ness in our taxing policy.
Il think that majority of the thought
full citizens Of the counties" he said, ARE
impressed with the need of a change in
the law and practice hitherto followed
with respect to county reassessments
There are. as some of US see it. at least
three substantial objections to the present
plan. which plan your commission tenta-
lively does not propose to change.
"Over period Of years there is natural
and gradual increase in the value of real
estate. which increase should be reflected
by increased assessments. Whether such
increased assessments are fair or not, and
it is reasonable to suppose that in the
majority OF instances they are. the natural
tendency OF the taxpayer is to object. When
moreover. the majority of taxpayers Of an
entire county are at the same time con-
fronted with increased assessments gen.
eral countrywide protest invariably follows
THE county commissioners. who are In
charge Of the county assessment. are elec-
tive officials and are naturally prone to
give heed to such protests and TO adjust
such difficulties as far as possible TO the
satisfaction Of the taxpayers concerned.
Ia this position they are quite likely to
find themselves in conflict with their duty
under the law. on one hand. and their
natural desire to remain in political favor
with their constituents. on the other. In
addition. when a protest is countrywide
with hundreds and sometimes thousands
Of different properties involved, il is un-
reasonable to suppose that the commits
siOners can give proper and adequate
attention to each assessment which they
are called upon to adjust; and the fact
that there is machinery for appeal pro-
vided does not lessen the desirabiIity Of a
fair and just assessment in the first in
stance.
Under the present plan different asses
sors are appointed for the several election
districts Of the county. Despite any formula
which the State Tax Commission might
devise to standardize assessments. the
unacceptable consequence of having differ
ent assessors in the various election districts
is a complete lack of uniformity in the
assessments fixed.
THE fact that the county assessors are
appointed from the election districts which
they are required to assess makes them
naturally susceptible to local influence and
favoritism, and makes it highly dubious.
even conceding proper intent and pur-
poses. that the conclusions they reach will
be entirely fair and just.
ut seems to me that the system of con-
Quoting general reassessments in the coun-
ties should be so reconstructed as to follow
substan tially the same line as is now pro-
vided by law for Baltimore city. The
mechanics necessary to this end can best
be worked out by the Tax Revision Com
mission itself. One plan might be TO abolish
the Office Of supervisor Of assessments and
TO merge all the duties pertaining thereto
into a county board Of assessors. This
board, to consist Of three members. would.
in addition to taking over the duties of
supervisor Of assessments. be in full charge
of assessments and reassessments in their
respective counties.
1.-THE county boards Of assessors TO be
required by law to reassess annually nut
less than one-fifth of the total number
of election districts in their respective
counties, and to have full power. subject
to appeals now provided by law and TO
the further appeals provided under the
report OF your commission, TO alter or change
such assessments as may be necessary and
TO place on the assessment books all prop
erty not Heretofore assessed Each OF the
major political parties of the State should
be represented on the county board OF
assessors.
1T might be well to vest the State Tax
Commission with the power OF appointing
such board from list OF recommended
tons provided by the several boards OF
County Commissioners. as at present in the
case Of supervisors Of assessments. 1t misht
also be advisable that two Of the three mem
bers Of each county board should be repre-
sentatives Of that party which is in control
of the County Commissioners making the
recommendation. so that the responsibility
Of reassessments would be lodged in the
dominant political party Of the county
I.aaanaanad