2198

JOINT RESOLUTIONS

WHEREAS, The relationships among State and local fiscal
systems grow in complexity, as evidenced by increases in the
variety of taxing authorities; proliferation of State
grants-in-aid to the subdivisions; constant pressure for
changes in State aid distribution formulas for education,
health services, public safety, and other vital services;
and State assumption of heretofore locally administered
programs, including property assessments, social services,
and mass transit construction; and

WHEREAS. Because of the high level of interdependence
among the State and local revenue and taxation systems in
Maryland, change in one aspect of the system frequently
significantly affects the system's other components; and

WHEREAS, The Haryland Commission on Funding of Public
Education recently concluded that the State should "move
toward a total program that would fund 50 percent of the
cost of a basic education program by fiscal 1984," a
proposal which highlights the need for further study of the
way in which changes in aid distribution formulas should
progress through the 1980's; and

WHEREAS, Recently, several local governments have filed
a law suit challenging the constitutionality of the current
system of financing public education; and

WHEREAS, There is continuing concern as to the level of
property taxes in Haryland, including the State property tax
as well as property taxes imposed by the various local
governments; and

WHEREAS, The graduated income tax, enacted by the

Legislature in 1967, has remained virtually unchanged

notwithstanding numerous proposals concerning rates and

brackets, standard deductions, personal exemptions, and

combined separate filing status; and

WHEREAS, The State and local tax structure, to include
property, sales and income taxes, has not been
comprehensively examined in the context of the fiscal
relationship that exists today between the State and local
governments; and

WHEREAS, Only through intensive and continued analysis
and evaluation of the State—local fiscal structure in
Maryland can sound and responsible means be devised for
limiting taxation and spending in the State; now, therefore,
be it

RESOLVED BY THE GENERAL ASSEMBLY OF MARYLAND, That the
Governor of Maryland, the President of the Senate, and the
Speaker of the House of Delegates are requested to appoint,
before May 1, 1979, an Executive—Legislative Task Force to
Study State—Local Fiscal Relationships in Haryland; and be
it further