ART. 81] STATE TAX COMMISSION. 849

tions 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 assessment books.

1914, ch. 841, sec. 237.

238. In case of failure of the State Tax Commission to agree upon
any assessment with the County Commissioners of any County, or with
the Appeal Tax, Court of Baltimore City, as the case may be, then and
in that case the determination of the State Tax Commission shall pre-
vail. Nothing herein contained shall be construed to limit the power
of the State Tax Commission to make an investigation of assessments
upon its own initiative in any part of the State.

1914, ch. 841, sec. 238.

239. Any taxpayer, taxpayers, or City, Town or Village may de-
mand a hearing before the County Commissioners or Appeal Tax Court
of Baltimore City as to the assessment of any property or any unit of
tax value, and no formal proceedings shall be required. And in case
of any hearing, the parties may file data and information showing why
any assessment is deemed erroneous, and the County Commissioners
or Appeal Tax Court of Baltimore City shall hear and determine the
matter. Any taxpayer, taxpayers, or City, Town or Village having been
assessed by the order of the County Commissioners or Appeal Tax
Court of Baltimore City, after a hearing as hereinbefore provided, may
appeal to the State Tax Commission; or the supervisor may appeal
from any decision.

There shall be an appeal to court on questions of law only from
decisions of the State Tax Commission to the court in that County
where the property is situated, if real estate or tangible personal prop-
erty, or where the owner resides, if intangible personal property, and
the State Tax Commission is empowered to participate in any proceed-
ing in any court wherein any assessment or taxation question is in-
volved.

1914, ch. 841, sec. 239.

240. The supervisors of assessments shall confer frequently with
the State Tax Commission, and submit questions for determination to
that Commission, and shall receive instructions for their guidance in
the supervision of the valuation and assessment of properties, both
real and personal, and keep constantly informed what supervisors of
assessments in other parts of the State are doing.

The supervisors shall be furnished an office at the County seat by
the County Commissioners of each County, and by the Mayor in Balti-
more City, and allowed such clerical help as the County Commissioners
or Mayor of Baltimore City, respectively, shall determine; and the
State Tax Commission shall determine, by a general and uniform rule,
what data and information, if any, is not open for public inspection.
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