Theodore R. McKeldin, Governor      259

in the same form, condition and surroundings as at the
time of assessment.

(2) For all annual assessments which occur at or after
the completion of the first full cycle of appraisals in the
county involved or Baltimore City, as the case may be,
pursuant to Section 175 (8) (b) of this Article, all such
property shall be assessed at such value as would have
been the full cash value thereof on the date of finality
immediately preceding the commencement of the last full
cycle of said appraisals prior to the assessment, as if such
property had existed on such date of finality in the same
form, condition and surroundings as at the time of assess-
ment.

(c)  The provisions of sub-section (b) of this Section
shall not apply to property assessable by the State Tax
Commission in its original jurisdiction nor to property
for which other methods of assessment are prescribed
by this Article.

(d)  Nothing herein shall be construed to affect the
provisions of Section 29 of this Article.

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Sec. 3. And be it further enacted. That paragraph (b)
of sub-section (8) of Section 175 of Article 81 of the
Annotated Code of Maryland (1939 Edition), title "Reve-
nue and Taxes", sub-title "State Tax Commission", as
said paragraph was enacted by Chapter 616 of the Laws
of 1951, be and it is hereby repealed and reenacted, with
amendments, to read as follows:

175.

(8)

(b) From and after the date of finality falling on
or next preceding January 1, 1954, [or in any county
or Baltimore City] as the case may be, the Commission
shall enforce and execute in each County and in Baltimore