454 LAWS OF MARYLAND [CH. 251

CHAPTER 251
(House Bill 526)

AN ACT to repeal and re-enact, with amendments, Section
242 of Article 81 of the Annotated Code of Maryland
(1951 Edition), title "Revenue and Taxes, " sub-title
"State Tax Commission, " providing that the County
Commissioners of Harford County shall receive no com-
pensation in addition to their salaries for their services
in reviewing assessments and in hearing protests against
said assessments.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 242 of Article 81 of the Annotated
Code of Maryland (1951 Edition), title "Revenue and
Taxes", sub-title "State Tax Commission", be and it is
hereby repealed and re-enacted, with amendments, to read
as follows:

242. The County Commissioners of the several counties,
but not including the County Commissioners of Harford
County, for their services in reviewing the assessments rec-
ommended to them by the assessors in each county, and in
hearing protests against said assessments, shall each receive
the sum of not exceeding Ten Dollars ($10) per day, in
addition to their salaries as County Commissioners, and, in
Allegany County, the Clerk to the County Commissioners
shall be entitled to Ten Dollars ($10) per day for work in
connection with the review of tax assessments. The Counsel
to the County Commissioners in their respective counties
shall be counsel to the said Commissioners in said review of
assessments or hearing of protest, and shall be entitled to
reasonable compensation for services rendered, in addition
to the salary as counsel to said County Commissioners.
The Supervisor of Assessments or one of the assessors
shall be present at all such reviews or hearings, to explain
and support his recommendations and those of the County
Assessors. It shall be unlawful for the County Commission-
ers (or Appeal Tax Court, if provided under Section 243),
to decrease the amount of an assessment after the date of
finality for any year, unless a protest against said assess-
ment was duly filed before the date of finality. It also shall

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EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.