HARRY W. NICE, GOVERNOR. 977

sioners and the Appeal Tax Court of Baltimore City and
visit each county as often as necessary.

(8) To enforce and execute a continuing method of
assessment, and to require that all property in the State
be reviewed for assessment at least once in every five
years, provided that the Commission shall not be required
to order a general assessment of all property, or all property
of any class, in any county at least once in every five years,
but may order and enforce reassessments annually by
classes or districts but so that all assessable property in
every county shall be thoroughly reviewed at least once
in every five years. Provided, however, that there shall
be no general assessment of property under this sub-sec-
tion before the year 1937, except that Baltimore City and
any county shall have the right to review and adjust as-
sessments for the purpose of equalizing all assessments on
an equitable basis, and Baltimore City shall have the right
to make a general assessment of all property to become ef-
fective for the calendar year 1933, or any year thereafter.

(9) To require individuals, firms and corporations to
furnish complete information as to the ownership by them
of all property taxable to them and the facts relating to
the value thereof.

(10) To investigate at any time, on its own initiative,
assessments against any or all properties in any county
and/or city.

(11) To inquire into the provisions of law of other
States and jurisdictions regarding the situs of property
for taxation and to confer with tax commissioners or as-
sessing or collecting officers of other States regarding the
most effectual and equitable method of assessment of prop-
erty or collection of taxes, particularly regarding the best
method of reaching all property subject to assessment and
taxation and avoiding conflict and duplication of taxation
of the same property.

(12) To confer with the Governor, Comptroller and
Treasurer of this State as to the administration of the
tax laws, and to report biennially to the General Assembly
its proceedings with recommendations for legislation.

(13) To participate in any proceeding in any court
wherein any assessment or taxation question is involved.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1935.

Approved May 17, 1935.