848 REVENUE AND" TAXES. [ART. 81

1914, ch. 841, sec. 235.

236. In each County of the State and in Baltimore City there shall
be a supervisor of assessments, who shall be a resident thereof, and
shall be appointed by the State Tax Commission from a list of five
persons submitted to the State Tax Commission by the County Com-
missioners of each County, and by the Mayor of Baltimore City in
case of the supervisor of Baltimore City, who shall be removable at
any time by the State Tax Commission for incompetency or cause. He
shall hold no other public office of profit. In case the County Commis-
sioners of any County or Mayor of Baltimore City shall fail to fur-
nish such a list within twenty days' notice (after being requested so
to do), the State Tax Commission shall have power to fill such office
immediately after the expiration of such time.

The supervisor of assessments in each County shall have general
supervision over assessment of all property in the County. He shall
not be required to make assessments which shall be made by the County
Commissioners, or other proper authorities as now required by law,
but he shall have power and it shall be his duty to appeal to the State
Tax Commission from any and all assessments or rulings which he
shall consider improper. He shall visit every district at frequent inter-
vals, and obtain all necessary data and information, keep posted on
sales in the County and conditions attending said sales, and whenever
possible shall report the sales and consideration of all transactions
within twenty days to the State Tax Commission and the County Com-
missioners. From these reports and all evidence obtainable, it shall
be determined by the respective County Commissioners whether the
assessment against any property or whether any unit of assessment
values used in any district or County shall be changed, and in case
the data submitted is not satisfactory either to the State Tax Commis-
sion or to the County Commissioners, either shall have the power to
obtain additional data, and in case the assessment so determined upon.
is not satisfactory, the State Tax Commission or the County Commis-
sioners shall order a new valuation.

1914, ch. 841, sec. 236.

237. 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 to returns of all assess-
ments made by assessors. He shall have authority to inquire into the
assessment of any or all properties and to report the results of any
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, and he shall have power to appeal to the State Tax Com-
mission from any assessment or ruling of the Appeal Tax Court.

Upon any investigation which shall prima facie establish inequality
of valuation of any part of Baltimore City or any class or kind of prop-
erty, he shall immediately report such investigation with recommenda-