2684 ARTICLE 81.

An. Code, sec. 237. 1914, ch. 841, sec. 236.

251. 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 assessments 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 Commission 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 property,
he shall immediately 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
assessment books.

An. Code, sec. 238. 1914, ch. 841, sec. 237.

252. 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 prevail. 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.

This section referred to—see notes to secs. 2, 249 and 259. Hyattsville v. C. & P.
Tel. Co., 131 Md. 592.

An. Code, sec. 239. 1914, ch. 841, sec. 238.

253. Any taxpayer, taxpayers, or City, Town or Village may demand
a hearing before the County Commissioners or Appeal Tax Court of Balti-
more 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 Com-
mission ; 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 property, or where
the owner resides, if intangible personal property, and the State Tax Com-
mission is empowered to participate in any proceeding in any court wherein
any assessment or taxation question is involved.

Neither this section nor sec. 259 authorizes county commissioners to appeal from
action of state tax commission, nor is there any appeal by county commissioners to
state tax commission. Cases reviewed. Nothing to show that county commissioners