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In 1914, the General Assembly established the State Tax
Commission to equalize tax assessments throughout Maryland
(Chapter 841, Acts of 1914). The commission assumed the duties
formerly performed by the State Tax Commissioner. The
three-member commission consisted of one resident each from
Baltimore City, Eastern Shore, and Western Shore. The 1914 law
named the original commissioners, who were appointed to two-,
four-, and six-year terms, respectively.
At least one commissioner represented the minority political
party. The governor appointed subsequent commissioners to
six-year terms. Commission duties were numerous. Commissioners
had "final determination of assessments of property in all
Counties, Cities, Towns and Villages," supervised the
administration of assessment and tax laws, and appointed a
supervisor of assessments for each county.
All corporations and organizations were required to file for
charters with the county or Baltimore City circuit court judge,
who in turn sent all documents to the Secretary of State for
recording. An abstract of the documents was sent by the Secretary
of State to the State Tax Commission for additional recording
(Chapter 789, Acts of 1914). In 1916, the State Tax Commission
replaced the judges as reviewers of documents and all charters,
amendments, and mergers were recorded initially with the
commission. The State Tax Commission sent the original documents
to the Secretary of State and a copy to the appropriate court
clerk for recording (Chapter 596, Acts of 1916). In 1920, the
Secretary of State was removed as a recording official (Chapter
327, Acts of 1920). After 1920, all foreign corporations also had
to register with the commission before opening for business
(Chapter 235, Acts of 1920). In 1959, the charter duties of the
State Tax Commission were transferred to the Department of
Assessments and Taxation, Charter Division (Chapter 757, Acts of
1959).
To foster uniformity in tax collection, the commission
established report forms, books, schedules, and statistical
reports to be used throughout the state. Commissioners also
formulated assessment standards for various types of property and
encouraged methodical tax assessment, requiring all property to
be assessed at least once every five years.
The commission also acted as an appellate tribunal. Commissioners
heard petitions, received testimony, issued subpoenas, and
imposed tax penalties. Subsequent legislation broadened the
commission's appellate responsibilities. Commissioners heard all
appeals from assessments of real and personal property made by
local assessing bodies; assessed the operating property,
excluding land owned by railroads, other contract carriers, and
public utilities; and participated "in any proceeding in any
court wherein any assessment or taxation question [was] involved"
(Annotated Code of Maryland 1951, 1957 suppl., Art 81, sec. 230).
In 1959, the General Assembly created the Department of
Assessments and Taxation, which superseded the State Tax
Commission (Chapter 757, Acts of 1959).
See also:
State Tax Commissioner. MSA SH56.
Department of Assessments and Taxation. MSA SH103.