Evening star., 1952-10-16
Tax Court Hears
Protests Today
On Assessments
BrookdoIe Committee
Hints at Challenge
To Upset Low

10 Upset Low
Suspension or drastic reduction
of new assessments imposed on
residential property in suburban
Montgomery County was to be
urged in a hearing at Rockville
today.
The recommendation was sched-
uled to be presented to the county
Tax Appeal Court in a hearing at
/ 80 pm, in the courthouse. 1t is
contained in a protest prepared by
a committee of the Brookdale
Citizens Committee. to be pre-
sented by Thomas j. Flavin Of
1900 Dover road.
The Brookdale protest is the
strongest attack on county assess
ment procedures since the reasSesS-
ment began early this year. Hun
dreds of complaints have poured
into the hands of county officials
from homeowners who have been
notified of their higher property
evaluationS.
Court Attack Forecast.
The report states that failure Of
the Tax Appeal Court to reduce
the new assessments " in line with
the other districts" of the county
will open the door to court at
tack on the assessment law as un-
constitutional.
g.. Unless these reaSSesSmentS
are modified downwards to fair
comparable basis with the other
districts, the statute may well be
held unconstitutional as an invalid
delegation of legislative power"
it declares.
The Brookdale group protests
that assessments in its community
were increased between 81 and
100 per cent.
"Such a steep jump from one
tax year to the next is unde-
sirable and is poor public policy.
1T fosters unrest and disSatisfac-
ton against government among
citizens and property owners" the
report says.
The court is reminded that 1t
is not required to accept the rec
concentrations of the supervisor
of the assessments, Wilton T.
3 Allen, as binding. The law pro-
vides that the Tax Appeals Court
may demand fuller information
and order new valuations if not
satisfied with the date submitted
by the supervisor.
Imitation Point Raised.
The report argues that the
drastic reassessments are not re-
', quired by Maryland law" and dis
putes the use of "today's abnormal
! and inflated prices" in arriving
at the assessment figures. It as
, serts that the new assessment fig
ures discriminate against subur-
ban county residents in COMPARE
son with rural area residents.
The report also deplores the
|. Sword of Damocles" hanging over
taxpayers heads which prevents
them from openly challenging the
assessments for fear of a still
higher boost. The report describes
the circumstances as "a setting
! in which citizen is afraid to have
his say about assessment levies
because of the atomic bomb of full
cash value in the hands of the as
! sessing authorities"
} Assessments Face Freeze.
The inequality between rura
districts and the suburban ares
will be intensified by new assess.
ment law which freezes all as.
sessments. beginning next yeal
= until the tax year 1867, a four
= year period. the report states.
- In arguing against evstuation o.
y property at 100 per cent Of cur
rent market value the report says
48 There seems to be an mex
al plicable fiction INDUCED in b.
ce some assessors, that land value
1t. are never abnormal, that no mat
er ter what the shortage of lots
nd or how high the inflated price
1T. go, these scarcity prices represen
the long time worth, the norma
DIS value of the land. We dispute thi
ar theory"
Mt In this connection. the repor
n points out that the county assesso
nd announced he deducted 40 pc
by cent from the fair market value o
IT, all properties as an imitation fac
he tor.
to Justification Challenged.
''Mr. Allen is still using the a
an per cent imitation figure he starte,
wv using on residential propert.
he sometime in 1850. In the light o
he what everybody admits to be al
ne abnormal rise in cost prices due t,
o. the defense program since Korea
. we urged this court to apply tn,
40 per cent factor, plus the rise il
building costs since Mr.. Allel
started using the 40 per cen
a. factor"
IN Limiting the imitation factor t,
a the 40 per cent figure is cited a
As an example Of discrimination be
IL tween the rural districts and tn
A suburban area. The figure wa
applied to valuations established
on rural property more than tw,
years ago, but imitation has con
tinued to increase building costs
the report argues.