Evening star., 1950-01-12
TaxAssessment
Plan |sUphe|d
In Maryland
Calvert Ordered
To Compute Levies
On 1914 Valuation
BY the Assoeioted Press

BY the AsSocofed Press
ANNAPOLIS, Jan. 12.-Mary-
lands rotating property assess
ment plan was upheld today by
the State Court of Appeals.
No final ruling was given, how
ever. on the State Tax Commits
sion's method of determining full
cash value" of property.
Unanimously, the States high
est court reversed a decision by
Circuit Judge John B. Gray, jr.,
OF Calvert County. Judge Gray
had supported the Calvert County
commissioners in their refusal to
reassess property on the basis of
1914 market value.
1914 Values Ordered.
The court commanded the CAL
vert commissioners to carry out
the instructions of the State Tax
Commission by using 1914 values
as a basis for taxes in 1850.
"At this stage we have no au-
thority to pass upon the 1850 as
sessments," the court held.
ut is recognized that perfect
uniformity in assessments is i'm
possible. If any temporary in
equalities result in the assess
ments in Calvert County, or in
any other counties of the State,
the State Tax Commission can
continue to make diligent efforts
to rectify them" the court said in
an opinion prepared by Judge
Edward s. Delaplaine.
Discrimination Ruled Out.
1--WE find no evidence in this
case to establish that the State
Tax Commission is chargeable
with intentional and arbitrary
discrimination" Judge Delaplaine
added.
THE commission has been en-
deavoring in difficult circum-
stances to carry out the duties
imposed upon it by the Legisla-
ture."
The States continuous assess
ment plan divides each county
into five districts for tax purpose.
Each district is reassessed each
year.
After all five districts had, one
by one, been reassessed on the
basis Of 1912 prices, Calvert
County protested when the Sec
ond-round valuations began this
year on the basis of higher 1914
prices. This resulted in unfairly
high taxes for the first district
so reassessed, Judge Gray had
said.
"The obvious unfairness of the
scheme shocks the conscience Of
the court" Judge Gray said.
Example Is Offered.
He gave an example of a home
owner in one district who would
pay 500 taxes on a $4,000 house
at 1941 values while his neighbor
in another district would pay $143
on house of the same value but
assessed at a 1914 figure.
The case, which Attorney Gen.
eral Hall Hammond described as
the Calvert County civil tax
war;" came to Annapolis in a suit
by the State for a writ of man
Janus to compel the Calvert Com
missioners to proceed with assess
ments on 1914 values.
The appellate court said It
would be jumping the gun to go
into the whole question of cash
value sin advance of assessment
and orderly review thereof"
Right of Appeal Cited.
It suggested that any aggrieved
taxpayers have a rgiht to appeal
their neighbors' assessments to
the State Tax Commission itself,
to the Circuit Courts and only
then to the Appeals Court.
In short, review of any assess
ment by this court is the last step,
not the first, in the procedure Of
assessment" Judge Delaplaine
said.
1T is not the function of the
Court of Appeals to formulate
instructions for the supervisor Of
assessments to guide them in max
ing assessments" he added.
Calvert County agreed that
Marylands' continuous property
assessment law itself was consti-
tutional but protested the tax
commissions method of admin
istering it.