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University of Baltimore Law Review

Abstract

A careful examination of the local real property tax in Maryland suggests the need for reform in both the structure and application of the tax in order to satisfy the constitutional requirements of equality and uniformity. The authors first discuss the regressive nature of the present property tax scheme, as it affects both taxpayers within an individual county and taxpayers among the different counties, and then discuss current trends which may effectively work toward equalization of the county real property tax.

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