J. MILLARD TAWES, GOVERNOR                            281

representatives, as to the assessment of any property or any unit
of tax value, or as to the increase, reduction, or abatement of any
such assessment, or as to the classification thereof, for the next en-
suing year. Except as provided in Section 29 (f) of this Article, no
demand for a hearing shall be granted under this subsection unless
answer or protest to a notice as to assessments was made, in the
counties with the Supervisor of Assessments, or in Baltimore City
with the Department of Assessment, within twenty days from the
date of such notice, or unless application for revaluation or re-
classification as to an existing or proposed assessment was made in
the counties with the Supervisor of Assessments before the date of
finality for the taxable year in question, or in Baltimore City with
the Department of Assessments before July first preceding the tax-
able year in question.

(b)  Before Final Assessing Authority of City or County. With
respect to any property assessed locally, any taxpayer, or city, or the
Attorney General or Department on behalf of the State may demand
a further hearing before the County Commissioners or the Appeal
Tax Court or the Board of Municipal and Zoning Appeals of Balti-
more City or other final assessing authority of the city or county,
as the case may be, as to the assessment of any property or any unit
of tax value, or as to the increase, reduction or abatement of, or re-
fusal to increase, reduce or abate, any such assessment, or as to the
classification thereof, made by the initial assessing authority for the
next ensuing year. No demand for a hearing shall be granted under
this subsection unless made within thirty days from the date of a
final notice from the initial assessing authority as set forth in Section
29(g) of this Article.

(c)  Hearings Informal. In the case of any hearings under sub-
sections (a) and (b) hereof, no formal proceedings shall be required
and any party in interest may file data and information bearing
thereon, without regard to the technical rules of evidence. Any per-
son or corporation so demanding a hearing may also in writing file
information with the initial or final assessing authority of his address
or the address of the agent or attorney to which any notices pertain-
ing to said matter shall be sent, provided the agent or attorney
representing the person or corporation has first filed with the initial
or final assessing authority his right or power of attorney to rep-
resent the person or corporation. If any address shall be filed it
shall be the duty of the initial or final assessing authority to cause
a statement of its order or action or refusal to act to be posted in
the United States mail, postage prepaid, to that address, and no
action or refusal to act shall be operative as against the person giving
the address until such a statement is mailed.

(d)  Voluntary Review. At any time before the date of finality,
the county commissioners or the appeal tax court of any county, as
the case may be, may on their own motion held ORDER HOLD a hear-
ing and a TO review any assessment on property assessed locally, to
the same extent and in the same manner as if a hearing were demanded
by a taxpayer, city, the Attorney General or Department as herein-
above set out; and to that end they may employ such technical ad-
vice and assistance as they may deem necessary or advisable under
the circumstances.