544 . ARTICLE 81.

1929, ch. 226, sec. 181.

181. Immediately upon the receipt of any of the reports or other
information mentioned in Sections 178 and 180, the State Tax Commis-
sion shall transmit to the County Commissioners of each county and the
Appeal Tax Court of Baltimore City any and all facts contained in such
report or other information which may be necessary to enable them respec-
tively properly to assess any shares of stock or other property which may
be subject to assessment under this Article in their respective jurisdictions.

Appeals.

1929, ch. 226, sec. 182.

182. Any taxpayer, or city, or the Attorney General on behalf of the
State, may demand a hearing before the County Commissioners or the Ap-
peal Tax Court of Baltimore City or the assessing authorities of any other
city as to the assessment of any property or any unit of tax value, or as to
the increase or reduction or abatement of any such assessment, or as to the
classification thereof, for the next ensuing year; and no formal proceedings
shall be required. In case of any such hearing any party in interest may
file data and information bearing thereon, without regard to the technical
rules of evidence. Any such person or corporation so demanding a hearing
may also in writing file information with the County Commissioners or
the Appeal Tax Court of his address or the address of the agent or attor-
ney to which any notices pertaining to said matter shall be sent. If any
such address shall be filed it shall be the duty of the County Commissioners
or the Appeal Tax Court to cause a statement of the order or action or
refusal to act of such County Commissioners or Appeal Tax Court to be
posted in the United States Mails, postage prepaid, to such address, and no
action or refusal to act shall be operative as against the person giving such
address until such statement shall be so mailed. No demand for a hearing
shall be granted under this section unless filed in the counties before the
date of finality for the taxable year in question or in Baltimore City at.
least thirty days before such date of finality.

258. See notes to sec. 162.

See art. 5, secs. 90-1.

1929, ch. 226, sec. 183.

183. Any taxpayer, any city, or the Attorney General on behalf of the
State, or a supervisor of assessments as provided in Section 175 of this
Article, claiming to be aggrieved, because of any assessment or classifica-
tion, or because of any increase, reduction, abatement, modification, change
or alteration or failure or refusal to increase, reduce, abate, modify or
change any assessment, or because of any classification or change in classi-
fication, or refusal or failure to make a change, by the County Commis-
sioners, the Appeal Tax Court of Baltimore City or the assessing authori-
ties of any other city, may by petition appeal to the State Tax Commis-
sion therefrom, and the State Tax Commission shall hear and determine
all such 'appeals within sixty days from the entry thereof with said Com-