1274 LAWS OF MARYLAND. [CH. 729

The State Tax Commission is empowered to require all local
officials to use the forms prescribed by the State Tax Com-
mission, and shall have power to examine the assessment and
collection books of local governing bodies, assessing officials
and tax collectors.

(6) To provide, subject to the approval of the Comptroller
of the Treasury, for a uniform system of accounts to be used
by all collectors of State taxes.

(7) To formulate, whenever the Commission shall deem it
practicable, standards or units for the assessment of various
kinds of property, and to issue instructions to local supervisors
of assessments in regard thereto and to require the use thereof.
To confer with County Commissioners 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 assess-
ment, and to require that all property in the State be re-
viewed for assessment at least once in every five years, pro-
vided 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 dis-
tricts but so that all assessable property in every county shall
be thoroughly reviewed at least once in every five years.
Baltimore City and any county shall have the right to review
and adjust assessments 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 effective for the calendar year 1933, or any year
thereafter. The power and duty to equalize assessments shall
include either the raising or the lowering of any existing
assessments on any property so that such assessment shall
equal as near as may be possible the assessments on other
properties possessing similar and comparable value. In Anne
Arundel County, no general reassessment shall be made before
1944.

(9) To require individuals, firms and corporations to fur-
nish 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, assess-
ments 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 assessing or collecting
officers of other States regarding the most effectual and equi-
table method of assessment of property or collection of taxes,
particularly regarding the best method of reaching all prop-