Agency History for state tax commissionerView all series for STATE TAX COMMISSIONER
In 1878, the office of the State Tax Commissioner was established within the Treasury Department (Chapter 178, Acts of 1878). The Board of Public Works appointed the commissioner to a four-year term. In 1902, a clerk was added to the agency (Chapter 236, Acts of 1902). The State Tax Commissioner assessed shares of capital stock in all banks, incorporated institutions, and incorporated companies. After he deducted real property values assessed by county commissioners and Baltimore City Appeals Tax Court from the aggregate value of capital stock, the commissioner reported his assessments to the Comptroller of the Treasury and General Assembly. The commissioner also certified the values of corporate shares and notified local officials and corporate presidents of his valuations. Appeals of the commissioner's findings could be filed with the comptroller and State Treasurer, who had the final word on assessments. In 1896 the General Assembly authorized a statewide reassessment of real estate and personal property (Chapter 120, Acts of 1896). The law directed the commissioner to prepare instructions and forms for the local assessors. Beginning in 1908, all corporations and organizations were required to file charters with the county or Baltimore City circuit court judge, who in turn sent all documents to the State Tax Commissioner for recording (Chapter 240, Acts of 1908). Then the State Tax Commissioner sent the original documents to the court clerk where the main office was located for recording. In 1914, the newly created State Tax Commission assumed the duties of the State Tax Commissioner (Chapter 841, Acts of 1914). See also: State Tax Commission. MSA SH57. Department of Assessments and Taxation. MSA SH103.
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