Evening star., 1950-01-28
Free Hand in
Use Own Judgment,
Seek Uniformity,
Commission Says
By the Assoeioted Pres.

BALTIMORE, Jan. 28.-Mary.
land assessors have been in.
structed to use their own judg-
ment this year in making assess
ments for 1851. They will forget
about the system of using another
year as a guide.
These instructions were handed
down to about so assessors and
supervisors yesterday by the State
Tax Commission.
BY this action. the commission
breaks sharply with the past-at
least for the past six years, the
lifetime Of the States contin-
uous reassessment plan.
This move, it was generally
agreed, was the result of the
Court of Appeals decision over
ruling recent finding by Chief
Judge Gray of Calvert County.
Judge Gray had upheld the
Calvert County commissioners in
refusing to reassess the countys
First District, according to the
reassessment figures backed by
the tax commission. The COM
missioners said the increase was
too excessive-that the one dis
trict would be paying large part
Of the entire county's taxes.
Would Keep Levies in Line.
The Court of Appeals appended
a notation, however, which sug.-
gested the Tax Commission use
a provision in the assessment law
which would give relief to tax
payers when the new assessments
seemed out of line with the
county's other districts.
Until an act of the Legislature
spells out full cash value, further
defines it or offers better yard
stick" said Commission Chairman
Joseph H. A. Rogen, "our advice
and judgment will be your judg-
ment based on your experience.
Last year the yardstick for 1850
assessments was 1914 values. The
Judgment" method, tax officials
said, should result in valuations
"at least" as high as those for
this year.
Several assessors asked the COM
mission if the new method would
be parting with uniformity
whether assessments in the vAri-
Gus parts of the State could re-
main on the same plane.
But Albert w. Ward, executive
secretary of the commission, said
IF there is any doubt in any ones
mind that we would seem to be
forsaking uniformity for full cash
value, it should be dispelled.
Supervisor Voices Doubt.
However. Stephen M. Kahoe.
supervisor of assessments in Har-
ford County, continued to feel
cautious about the new plan.
when we, used '41-'42 we came
a long way" Mr.. Kahoe said, re-
ferring to the yardstick used for
making assessments for 1o45
through 1949. isn't there a
danger that we will get as many
definitions of value as there are
aSsessors?"
What would be the objection,
since we are all pretty we'll salts
fed with 1914. if we as an associa-
tion continued to use it to the
same extent as last year?"
II haven't found anything in the
State Tax Commissions changes"
answered Mr.. Ward, THAT indi-
Gates any dissatisfaction with what
any assessors have done in the
past"
Franklin E. Maddox, supervisor
in Anne Arundel County, agreed
with others that the association
with 1914 should be the guiding
| factor"
THE assessor now has bigger
job to do" Mr.. Maddox said, I'VE
will have to work closer together.
keep closely in touch and work
out our own salvation. The prob
lem is how to maintain and con-
tinue to have uniformity. It is easy
for us in one county. The main
thing is to maintain it throughout
the State"