1218 LAWS OF MARYLAND. [CH. 717

sections be and the same are hereby added to said Article,
said new sub-title to be known as "Appeal Tax Courts"
and said new sections to be known as Sections 186, 186A
and 186B, to follow immediately after Section 185 of said
Article, and to read as follows:

186. The County Commissioners of each county are
hereby authorized and empowered (but are not required)
to create, by resolution, an Appeal Tax Court consisting
of three members to be appointed by the County Commis-
sioners for terms of three years, so arranged that one of
said members shall retire on June 1st in each year. One
of said members shall be designated by the County Com-
missioners as Chairman, and each of said members shall
receive such compensation as may be provided by the
County Commissioners. The members of an Appeal Tax
Court shall be removable by the County Commissioners
only for incompetence or other cause, and after a hearing
before the County Commissioners. All vacancies shall be
filled by appointment of the County Commissioners.

186A. A majority of an Appeal Tax Court shall consti-
tute a quorum for the transaction of any business, the per-
formance of any duty or the exercise of any power con-
ferred upon such Appeal Tax Court. The Clerk of the
County Commissioners shall act as Clerk of the Appeal
Tax Court and the County Commissioners shall provide
such additional clerical assistance for the Appeal Tax Court
as may be necessary. The determination of any matter
brought before the Appeal Tax Court shall be evidenced
by a written order signed by a majority of its members
and filed with its Clerk.

186B. In any county where an Appeal Tax Court has
been created by resolution of the County Commissioners
as provided in this sub-title, the County Commissioners of
such county shall thereafter have no jurisdiction to hear
or determine tax appeals, or to assess, classify, reassess
or re-classify property for purposes of taxation; but all
such powers and duties shall be vested in the Appeal Tax
Court, subject to a right of appeal to the State Tax Com-
mission, as provided in the case of assessments by the
County Commissioners. Nothing in this sub-title shall
affect the powers and duties of the Appeal Tax Court in
Baltimore City, as prescribed by local law and ordinance.
The provisions of this sub-title shall apply only in Balti-
more and Montgomery counties.

SEC. 4. And be it^ further enacted, That all Acts or parts
of Acts of any Public General or Public Local Laws incon-