As the founder of property Taxpayers United, Baltimore County, I've followed closely the progress — or lack of it — at the Maryland State Department of Assessments and Taxation ("Marylanders face long waits in assessment appeals," Dec. 27). Quite frankly, I've grown tired of appeals board administrator Kent Finkelsen's excuses for not handling cases more expeditiously.

I've had some good experiences helping fellow homeowners protest unfair reassessments at the Baltimore and Montgomery county appeals boards. Most boards are fair in their re-evaluations of the protested properties, but in many instances they need more help and extended hours.

If budgeting and obtaining more money to get the boards running more efficiently is the problem, as Mr. Finkelsen indicates, then it's up to him and state director Robert Young to persuade the governor and the legislature to provide the additional funding.

To wait six months for an appeal hearing is unacceptable and an insult to the faithful tax-paying citizens and homeowners of Maryland.

David Boyd, White Hall