Evening star., 1953-09-17
Court Weighs
Two Attacks on
Assessments Suii
State and County
Motions Argued
Before z Judges

Montgomery County Circuit
Court had under advisement to-
day two separate moves aimed at
blocking further action on tax
payers suit challenging Mary
land property assessment pro-
cedureS.
The two judges were consider
Ing, on the one hand, a motion
from the State Tax Commission
to dismiss the suit brought by
three members of Homeowners'
Tax League, Inc. Of Montgomery
County on the ground that the
commission can only be sued in
Baltimore.
Also under advisement is a
demurrer filed by Assistant
County Attorney Joe M. Kyle for
the county officials named as de-
PENDANTS in the suit-County
Assessor Wilton T. Allen and the
three members of the county
Appeals Tax Court.
Mr.. Kyle's demurrer, which, if
granted. would block further pro-
ceedingS in the case, is based
mainly on his contention that the
plaintiffs should take their griev-
ances against Maryland assess
ment procedures through regular
channels already set up ~ law.
In other words, they should pro-
test to the County Appeals Tax
Court and, if not satisfied, appeal
to the State Tax Commission.
Regular Channels Questioned.
That contention, as Mr.. Kyle
argued it in Rockville Circuit
Court yesterday, aroused Judge
Stedman Prescott to question
whether the plaintiffs could get
the broad relief they are asking
through the traditional channel
suggested by Mr.. Kyle.
Their suit is asking relief
against the Appeals Tax Court
ITSELF" Judge Prescott declared.
They're not entitled to that
kind Of relief" Mr.. Kyle inter-
jected.
That's a matter of opinion, I"
said the judge.
Yesterdays hearing before only
a handful of spectators, most of
them reporters and officials of
the county assessors Office, was
marked by frequent Interruptions
and comments from the bench.
Hearing the case with Judge
Prescott was Chief Judge Charles
w. Woodward.
IneQuity Claimed.
James P. Parker and Elizabeth
H. Allen represent the tax league
plaintiffs, Herbert r. and Nancy
H. Eek and Helen o. Vierling.
Their suit against the tax COM
mission, the county tax court
and Mr.. Allen seeks to have last
years reassessments in suburban
Montgomery invalidated. The
league contends that the Mont
gomery reassessments are much
higher than those being made
in most other Maryland counties.
Under Maryland's system,
property is assessed by county
assessors who work for the State
Tax Commission but actually
have a great deal of autonomy in
their individual counties. The
law says property shall be
assessed at full cash value, but
assessors frankly admit that
they do not even try to raise
assessments to that level.
Judge Prescott warned Mr..
Parker yesterday that one result
of his suit might be to force all
Maryland assessments upward to
this full cash value level.
I'VE wouldn't care if our prop
critics were assessed at 100 per
cent of full cash value if every
body else was assessed the
same" Mr.. Parker replied.
Sees Wide Disparity.
Mr.. Parker said recent reas-
sesSmentS in Maryland have
varied from "a per cent of sales
value in Calvert County to 70
per cent in Baltimore City. They
have been running about so to
so per cent of sales value in
Montgomery, he added.
This difference, he said, is
brought about by the desire of
smaller counties to get more
equalization money" and is at
tributable to the failure of the
State Tax Commission to carry
out it's duties"
Equalization money is a term
applied to funds which Maryland
counties receive from the State
for education. It is based on a
complicated formula which gives
more money to the counties with
lower aSSessable bases and less
to the wealthier counties.
Mr.. Parker said Montgomery
received only $4,000 in equali-
zation funds this year, compared
to $4,000 last year, and to the
approximately 50 million that
Prince Georges County received
last year. This drop, he said, is
directly related to the sharp rise
in reassessments in Montgomery
last year which increased the
county's aSseSSable base.
The increased aSsesSable base
also enabled the county council
to cut the county'S basic tax
rate to $1.89, the lowest in recent
years. Current tax rate in
neighboring Prince Georges is
$2.13 per 800 of assessed valua-
ton.
The State Tax Commission was
represented at the hearing by
Assistant Attorney General Fran
els D. Murnaghan, jr. He said