Evening star., 1949-12-11
Rotation Assessment
Held Unconstitutional
By Maryland Court

By Maryland Court
The plan under which Mary
land changes the assessed value
of the real estate of some of its
residents every year was held un-
constitutional yesterday in IL CAL
vert County Circuit Court decision.
The process was invalidated at
Prince Frederick by Circuit Judge
John B. Gray, jr., who declared it
discriminatory, asserting:
THE obvious unfairness of the
scheme shocks the conscience of
the court"
Maryland Attorney General
Hall Hammond said he would ask
the Court of Appeals at Annapolis
for an immediate review of the
decision which affects the entire
State, with the possible exception
of Washington County.
New Assessments Higher.
Specifically. Judge Gray denied
the State Tax Commission a writ
of mandamus which would have
required the Calvert County Com
missioners to comply with the con-
tinuous assessment law.
Under the plan, each county is
divided into five assessment dis
tricts, one of which is re-assessed
each year. The plan was put into
effect in 1914, so that the full
cycle was completed in 1948. The
second cycle started this year.
During the first cycle, assessors
used as a base the fair market
value of realty in 1941-42. For
the second cycle in order to take
account of inflationary values. the
base has been changed to 1884.
AS result, new assessments are
much higher than the old.
The first Calvert district was re-
assessed on schedule this year
but when the work was finished,
the county commissioners refused
to record the new figures. They
said the increased valuation would
put a discriminatory penalty on
the first district while taxpayers
IN the other four would benefit.
Similar arguments have been
made elsewhere in Maryland, but
none reached the courts for set
tlement.
Washington County use a five
year plan but re-assesses property
by types rather than geographical
locations.
Prior to the inception Of the
rotation plan, State law required
countrywide re-assessments every
five years.
Wilton Allen. supervisor Of as
sessments for Montgomery Coun-
ty. said last night he feels lit
would be almost impossible to go
back to the old method which
proved impractical and inequi-
table"
While emphasizing his remarks
were purely speculative pending
final determination of the prob
lem. Mr.. Allen said it probably
would be a relatively easy matter
for Montgomery to change to the
Washington County system.
Legislative Action Seen.
He pointed out that under the
f1ve-year cycle in Montgomery,
the first two years were devoted
to rural property: the third to
borderline property; the fourth
to commercial. industrial and
apartment properties, and the
fifth to residential real estate in
the metropolitan area.
The probability of action by the
State legislature in the event
Judge Gray's ruling is upheld by
the Court of Appeals, was seen
in some quarters.
Judge Gray recognized that the
rotating assessment practice has
numerous advantages over others,
but declared his decision would
have to be based on the question
Of constitutionality.
"We conclude" he said, that
it is not constitutional"
Declaring the plan devised by
the State Tax Commission, as ad-
ministered, is IAN unlawful dis
elimination" Judge Gray assert
ed that such a discrimination
through administrative action is
just as repugnant to Constitution
al guarantees as would be an in
valid act Of the legislature"
"The only other question for
consideration by the court is
the county commissioners
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