THEODORE R. MCKELDIN, GOVERNOR 245

or the assessing authority of any county, or the Depart-
ment of Assessments or Board of Municipal and Zoning
Appeals of Baltimore City, shall have power to order and
enforce a review and appraisal 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 appraisals made under
this paragraph (b) of this sub-section shall become effec-
tive as assessments upon the date of finality terminating
the three-year cycle during which such appraisals were
made; provided, however, that if any cycle of appraisals
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 appraisals
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 imme-
diately from and after such date of finality. Appraisals
under this sub-paragraph (b) of this sub-section shall be
made so that, when they become effective as assessments,
they will be at the values required by Section 11 (b) of this
Article, and to this end such appraisals shall be subject to
adjustment at any time. Nothing herein shall be construed
to prevent the assessment or re-assessment of any property
at any time pursuant to other applicable provisions of this
Article.]

To enforce and execute a continuing method of assess-
ments so that all assessable property in every county and
in Baltimore City shall be thoroughly reviewed at least
once each year. It shall be the duty of the Commission,
after consultation with the County Commissioners in the
several counties, or the Appeal Tax Court where such
exists, or the Board of Municipal and Zoning Appeals in
Baltimore City, as the case may be, to require that all
assessable property in each such political sub-division,
respectively, be reviewed and re-assessed each year. The
Commission shall have the power at any time , AFTER
CONSULTATION WITH THE COUNTY COMMIS-
SIONERS IN THE SEVERAL COUNTIES, OR THE
APPEAL TAX COURT WHERE SUCH EXISTS, OR
THE BOARD OF MUNICIPAL AND ZONING AP-
PEALS IN BALTIMORE CITY, AS THE CASE MAY
BE, to order and enforce a review and re-assessment of
all property in any county or in Baltimore City, if said
property has not been reviewed or re-assessed within one
year or if the existing assessment are found to be greater
or less than the assessments on other properties possess-
ing similar and comparable values.