THEODORE E. MCKELDIN, GOVERNOR 1843
work of the supervisors of assessments and the assessors
as to assure the proper use and maintenance of these forms,
notices, records, reports and office procedures.
(8) (a) To continue the present rotational system of
reassessing properties once in every five years by districts
or classes until the completion of the present five year
cycle, or until January 1, 1954, whichever shall first oc-
cur; provided, however, that either the Commission, or the
assessing authority of any county or the Department of
Assessments or Board of Municipal and Zoning Appeals
of Baltimore City, shall have power to order and enforce
a review and reassessment at any time before the expira-
tion of said cycle of all assessable property in such county
or city, or all property of any class or district or part of
a district therein.
(b) From and after the date of finality falling on or
next preceding January 1, 1954, or in any county or Balti-
more City, the Commission shall enforce and execute a
continuing method of assessment so that all assessable
property shall be thoroughly reviewed and reassessed at
least once in every three years. The Commission shall,
after consultation with local assessing authorities, establish
three districts or three classes of property in each county
and in Baltimore City, and shall require that the property
in one of the said districts or classes be reviewed and
reappraised for assessment purposes each year in rotation;
provided, however, that either the Commission, or the
assessing authority of any county, or the Department of
Assessments or Board of Municipal and Zoning Appeals
of Baltimore City, shall have power to order and enforce
a review and reappraisal at any time of all property in
such county or city, or all property of any class or district
or part of any district therein. All reappraisals made
under this paragraph (b) of this sub-section shall become
effective as assessments upon the date of finality terminat-
ing the three-year cycle during which such reappraisals
were made, and not sooner; provided, however, that if any
cycle of reappraisals in an entire county or Baltimore City,
as the case may be, shall have been completed in less than
three years as the result of an order of the Commission or
the local assessing authority as hereinabove provided, then
such reappraisals shall become effective as assessments
upon the first date of finality following such completion,
and in such event, the next succeeding three-year cycle
shall commence immediately from and after such date of
finality.
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