Evening star., 1949-01-29
Montgomery May &c
Appeal Tax Court 10
Act on Assessments

Barring unexpected developments,
Montgomery County soon will have
an Appeal Tax Court to pass upon
property holders complaints re-
garding tax assessments.
Members of the council disclosed
yesterday that they will consider a
proposal for such court, as au-
thorized in Montgomery and Balti-
more Counties by a 1943 act of
the General Assembly. The latter
county already has adopted the
plan.
If approved, the council will ap-
point three citizens to comprise the
appeal court. This body would hear
protests on assessments and decide
the merits Of individual cases.
Independent of Council.
The tax court would be entirely
independent of the council. It's
members would be appointed for
three terms and could be re-
moved only for incompetence or
other cause. Its decisions could be
appealed to the State courts.
The new agency would assume a
heavy burden of work heretofore
performed by the county commits
sioners. Unless the tax court is
established, the council would per-
form these duties.
Speaking for the council, J
Douglas Bradshaw of Takoma Park
said the Legislature provided fol
Appeal Tax Courts to relieve the
local governing bodies of a large
volume of work in the populous
urban centers. He said the system
has the advantage of removing an
important governmental function
from the influence of politics.
Bradshaw's Statement.
Mr.. Bradshaw said:
"The tremendous of work Incl
dent to establishing the depart
ments Of government as required
by the charter will prevent men,
bers of the council from giving
adequate time and consideration to
these important tax hearings. More
over, the members of the council
felt that they could appoint persons
to the Appeal Tax Court who would
be better qualified to pass on assess
ment matters. o.. a~.-..
''The council anticipates that it
could secure competent and skilled
persons of proven integrity and
recognized responsibility who will
perform their duties as an Appeal
Tax Court from a sense of civic
duty in addition to the per diem
compensation which would be paid
to them.
1T is not anticipated that there
will be any additional cost to the
county because under the existing
laws the members of the county
commissioners, now the County
Council, are entitled and have here
tofore received prior to the election
Of the present County Council addi-
tional compensation of $40 per day
for each day during which the
Board Of County Commissioners sat
in tax assessment matters.
~ 40 AASo dAItASlpdCCQ UlldI D. LllTec.
man Appeal Tax Court will be paid
at a higher rate than the $40 per
diem which would be entailed each
time the (seven-member) County
Council met to consider tax ap-
peals.'"
Per Diem Authorized.
With three members on the pro-
posed court. the council could au-
thorize per diem payment of $40 and
still stay within this limit.
Before May 1, the county assess
ment office will mail approximately
$4,000 notices of new assessments
and reassessments in the suburban
areas. These notices will apply to
all residential and farm properties
in the 1st. End, 9th, 18th and 18th
election districts and those parts of
the 4th, 5th and 10th election dis
tricts in the metropolitan area.
No business properties are being
reassessed except new construction.
This work was completed last year.
Officials estimate that the new
notices will require 80 hearing days.