REVENUE AND TAXES. 1095

1929, ch. 226, sec. 181.

181. Immediately upon the receipt of any of the reports or other in-
formation mentioned in Sections 178 and 180, the State Tax Commission
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 respectively
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. 1933, ch. 216.

182. Any taxpayer, or city, or the Attorney General on behalf of the
State, may demand a hearing before the County Commissioners or the
Appeal 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 de-
manding 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 attorney to which any notices pertaining to said matter shall
be sent, provided such agent or attorney representing such person or cor-
poration has first filed with such County Commissioners or the Appeal
Tax Court of Baltimore City or the assessing authorities of any other city
his right or power of attorney to represent such person or corporation. If
any such address shall be filed it shall be the duty of the County Com-
missioners 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 Mail, 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 before July first preceding the taxable year in question.

253. See notes to sec. 162.

See art. 5, sec. 90-I.

Secs. 182-188 referred to in calling attention to alternative remedy under sec.
153. Baltimore v. Home Credit Co., 165 Md. 69.

This section referred to in construing sec. 153. Tidewater Oil Co. v. Anne
Arundel Co., Daily Record, April 8, 1935.

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 175¹ of this
Article, claiming to be aggrieved because of any assessment or classifica-

¹ Sec. 168 evidently intended.