704 LAWS OF MARYLAND. [CH. 226

Commissioners or the Appeal Tax Court to cause a state-
ment 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 de-
mand 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 be-
fore such date of finality.

183. Any taxpayer, any city, or the Attorney General on
behalf of the State, or a supervisor of assessments as pro-
vided in Section 175 of this Article, claiming to be aggrieved
because of any assessment or classification, or because of any
increase, reduction, abatement, modification, change or altera-
tion or failure or refusal to increase, reduce, abate, modify or
change any assessment, or because of any classification or
change in classification, or refusal or failure to make a change,
by the County Commissioners, the Appeal Tax Court of Bal-
timore City or the assessing authorities of any other city, may
by petition appeal to the State Tax Commission therefrom,,
and the State Tax Commission shall hear and determine all
such appeals within sixty days from the entry thereof with
said Commission. Such appeal to the State Tax Commission
shall be taken either (a) within thirty days after the date
of the action or failure or refusal to act complained of, or
(b) if an address shall have been filed with the County Com-
missioners or the Appeal Tax Court by any person or corpora-
tion demanding a hearing as in the next preceding section
provided, then by the person giving such address within thirty
days from the date of the mailing of the notice of the action
by the County Commissioners or the Appeal Tax Court to
the person and address so given. No appeal on behalf of a
taxpayer shall be allowed under this section from a failure or
refusal to abate, reduce or reclassify an existing assessment
unless application in writing for such action shall have been
filed by the appellant with the assessing authority appealed
from within the time limited for the filing of a demand for a
hearing by Section 182 of this Article.

184. A petition of appeal provided for in the last pre-
ceding section shall set forth that the assessment or classifi-
cation is illegal, specifying the ground of alleged illegality,