306/Maryland Manual
for the elderly. The Office on Aging carries out
its responsibilities to meet the problems and
needs of older persons by encouraging indepen-
dent living through legislation and programs that
affect income security, housing, transportation,
nutrition, employment, and other services. It also
minimizes institutionalization for those who are
disabled by encouraging community-based ser-
vices designed to meet their needs, which include
day care, community home care, and geriatric
evaluation services. Finally, it assures a dignified
level of living for the institutionalized elderly
through life enrichment activities.
THE COMMISSION ON AGING
The Commission on Aging consists of thirteen
members appointed by the Governor. Each mem-
ber serves a four-year term and may serve a maxi-
mum of two consecutive terms. One Commission-
er must be a member of the Senate and one a
member of the House of Delegates. The remaining
eleven members are selected to reflect geographi-
cal representation and because of their interest in
the problems of the aging. Of the thirteen mem-
bers, no less than seven must be fifty-five years of
age or over (Code 1957, Art. 70B).
STATE DEPARTMENT OF
ASSESSMENTS AND TAXATION
Director: Gene L. Burner
301 West Preston Street
Baltimore 21201 Telephone: 383-6377
By Chapter 757, Acts of 1959, the General As-
sembly created the State Department of Assess-
ments and Taxation. The same legislation also
created the Maryland Tax Court, thereby separat-
ing the administrative from the quasi-judicial ap-
peal responsibilities of the State Tax Commission,
the agency that was replaced by the Department
and the Court. The Commission had been
established by Chapter 841, Acts of 1914, and
had replaced the office of the State Tax Commis-
sioner, created by Chapter 178, Acts of 1878.
The head of the State Department of Assess-
ments and Taxation is the Director, who is
appointed by the Governor and who holds office
thereafter under the Merit System. The Director
is charged with the duty of administering and
enforcing the property assessment and property
tax laws of Maryland and each county and city
thereof, in accordance with the provisions of Ar-
ticle 81. Specifically, this includes the responsibili-
|
ty to supervise the assessment of all property in
the counties and cities to the end that all taxable
property is assessed alike for like kinds of proper-
ty. The Director must establish a continuing
method of assessment for both real and business
personal property. Personal property, including
operating property of railroads and public utili-
ties, is reassessed annually. Real property is
reassessed on a three-year cyclic basis in which
one-third of all property is reviewed rotationally
every year. The review includes a physical inspec-
tion of the property. The Department is instruct-
ed to participate in any court proceedings where-
in any assessment or taxation question is involved
(Code 1957, Art. 81, sec. 232; Art. 41, sec. 318).
The Director must appoint a Supervisor of As-
sessments for each of the several counties and
Baltimore City from a list of five qualified appli-
cants submitted to the Department by the Mayor
of Baltimore City, the County Commissioners, or
where a charter form of government exists, by the
County Council or the County Executive with the
approval of the Council. Each Supervisor serves
during good behavior, and may be relieved only
after a hearing by the Department for incompe-
tency or other cause.
The Department is designated custodian of do-
mestic charters for Maryland corporations and of
qualifications and registrations for foreign corpo-
rations. Specified fees are collected and the per-
sonalty of such corporations is assessed by the
Department and the values are certified to the
subdivisions for application of local tax rates and
eventual collection of taxes.
The cadastral or property location maps are
prepared by the Map Division. These maps,
which delineate property boundaries, comprise a
complete inventory of all land in the State. They
are drawn to scale and are integrated into the
State Grid System. They show ownership, sizes,
references, and depict natural and man-made fea-
tures. Aside from their public usefulness, they are
an invaluable tool in making property assess-
ments. Maps showing the different grades of
soils, based upon agricultural capability, are in
the process of being drawn for Maryland's agri-
cultural acreage. Additional staff provided in
1979 to assist in the soil capability map program
utilized in agricultural assessments boosted pro-
duction of these maps. In addition to base com-
pletion of fourteen counties, unanticipated daily
maintenance and revision has been incorporated
into the program. Additional overlays have been
completed allowing immediate update of owner
information for 65 percent of agriculturally-
assessed areas.
|
