Evening star., 1949-12-12
essments Ruling
Speeded by Maryland
Court Of Appeals
Speeioi oispoieh 10 The sio'

ANNAPOLIS. Dec. l2.-An ap-
peal OF the Circuit Court ruling
invalidating the plan under which
Maryland changes the assessed
value of the real estate Of some
of its residents every year. prob
ably will be received tomorrow
by the Court Of Appeals here.
After the ruling was filed by
Judge John B. Gray, jr., in q
Calvert County case Saturday.
ATTORNEY General Hall Hammond
indicated he would ask for an
immediate review of the decision
which affects the entire State with
the possible exception Of Wash
ington County.
The high court will have to act
on the appeal sometime this week.
Mr.. Hammond said, because the
judges adjourn this week end for
the holidays and the reaSsess-
ments should go out before the end
of the year.
Plan Declared Invalid.
Judge Gray actually upheld the
constitutionality of Maryland's
assessment law but de-
clared invalid the plan used by
the State Tax Commission to
carry it out.
Under the plan. each county is
into five assessment dis
tricts. one of which is reassessed
each year. The plan was put into
effect in 1914. so the full cycle was
completed in 1948. The second
cycle started this year.
ReassessmentS during the first
five-year cycle were based on the
fair market value Of realty in
1912. For the second cycle. in
order to take account of inflation-
ary values. the base was changed
to the 1884 market.
Because of the tremendous Jump
in values between 1912 and 1943-
4, assessments under the first year
of the second round were 80 per
cent higher than those in the year
Immediately preceding-the final
year of the first cycle.
Judge Explains Statement.
Judge Gray declared the "ob-
vious unfairness of the scheme
shocks the conscience of the
court"
However. he continued, had the
original process followed the mar
ket rather than sticking to the
1912 base. it would have been
all right. He explained his state
ment this way:
Assuming that this increase
was reasonably uniform through
out the five-year period. this
would have meant an annual in
crease of only 6 per cent so that,
when the second round began, in
stead of the first district being
elevated by 80 per cent over dis
trict No. S. it would have been
raised only 6 per cent.
by using this method, no one
district would enjoy for long any
margin over any other
district. The court concludes thst
this method would accord an
equality of treatment which would
not contravene constitutional
guarantees"
Washington County Excepted.
Judge Gray pointed out a dif-
ferent method Of rotation is used
in Washington County. There, ac-
cording to Supervisor Of Assess
ments Simon Chopper. the prop
erty itself Is divided into several
classifications for the purpose Of
reassessment.
During the first year Of the first
cycle. Mr.. Chopper said, all farm
was assessed. During the
second and third years. all resi-
property. except that in
Hagerstown, was assessed. In the
fourth year. Hagerstown was tax
en- care Of. In the fifth. and final,
year. all industrial and CONNER
cial property was assessed.
Tells Of Experiment"
Mr.. Chopper said the system was
out by his predecc ssor and
the State Tax Commission and
was used "as an experiment" At
The conclusion Of the five-year