244 LAWS OF MARYLAND [CH. 69

of finality falling on or next preceding January 1, 1954,
as if such property had existed on such date of finality 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 230(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 pro-
visions of Section 33 of this Article.]

230.

(8) [(a) To continue the present rotational system of
re-assessing properties once in every five years by district
or classes until January 1, 1954; 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 re-assessment
at any time before said date 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, as the case may be, the Com-
mission shall enforce and execute in each county and in
Baltimore City a continuing method of assessment so that
all assessable property shall be thoroughly reviewed and
re-assessed at least once in every three years. The Com-
mission 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 all property in one of said districts or classes
be reviewed or appraised for assessment purposes each year
in rotation; provided, however, that either the Commission,