3102 ARTICLE 81

Commissioners or other assessing authorities in obtaining fair and equi-
table assessments and shall have power, and are charged with the duty,
to appeal to the State Tax Commission from any and all assessments or
rulings which such supervisors shall consider improper when made by the
several boards of County Commissioners in the Counties or the Appeal
Tax Court in Baltimore City. They shall visit each district of the County
or City for which they are appointed at frequent intervals, obtaining all
necessary data and information as to the valuation and existence of prop-
erty subject to taxation, keep posted on sales in the county, with conditions
attending said sales, and report the same and the consideration thereof to
the State Tax Commission and the County Commissioners or Appeal Tax
Court. From these reports and the evidence obtainable, it shall be de-
termined by the respective County Commissioners or Appeal Tax Court
whether the assessments against any property or whether any unit of
assessment values in any district shall be changed. In case the data sub-
mitted is not satisfactory either to the State Tax Commission or the County
Commissioners or Appeal Tax Court either shall have the power to obtain
additional data, and in case the assessment so determined upon is not
satisfactory, the County Commissioners or the State Tax Commission or
Appeal Tax Court shall order a new valuation.
See notes to sec. 176.

An. Code, 1924, sec. 251. 1912, sec. 237. 1914, ch. 841, sec. 236. 1929, ch. 226, sec. 169.

178. The Supervisor of Assessments of Baltimore- City shall have
access to the assessment books of Baltimore City, and all records of the
Appeal Tax Court of Baltimore City, and the returns of all assessments
made by assessors. He shall have authority to inquire into the assessment
of any and all properties and to report the results of his investigations to
the Appeal Tax Court of Baltimore City and to the State Tax Commission,
and to recommend such changes as he may deem proper. Upon any investi-
gation which shall prima facie establish inequality or inadequacy of valua-
tion of any property in Baltimore City or any class or kind of property
or any omission from assessment of any taxable property, he shall im-
mediately report such investigation with recommendations to the State
Tax Commission, which shall have the power to order the Appeal Tax
Court to reassess such property and to have the same entered on the assess-
ment books.

An. Code, 1924, sec. 255. 1912, sec. 241. 1914, ch. 841, sec. 240. 1929, ch. 226, sec. 170.
1933, ch. 595, sec. 170. 1937, ch. 501. 1939, ch. 395.

179. The annual salaries of the Supervisors of Assessments shall be
based on the aggregate value of property assessed for taxation in the County
or City for which such supervisor is appointed and said salaries shall be
as follows:

If the aggregate value shall not exceed $5,000,000, the annual salary
shall be $750.

For every $1,000,000 in excess of said $5,000,000 up to $10,000,000,
an additional amount of $40.

For every $2,000,000 in excess of said $10,000,000 up to $30,000,000,
an additional amount of $50.

For every $5,000,000 in excess of said $30,000,000 up to $50,000,000,
an additional amount of $80.