J. MILLARD TAWES, GOVERNOR                          1157

(1)  Maryland Tax Court—On and after July 1, 1959, the Mary-
land Tax Court shall have jurisdiction to hear appeals from the
decision, determination, or order of any final assessing of taxing
authority of the State, or of any agency, department, or political
sub-division thereof, with respect to the valuation, assessment, or
classification of property, or the levy of a tax, or with respect to the
application for an abatement or reduction of any assessment, or tax,
or exemption therefrom.

(2)  State Department of Assessments and Taxation—From and
after July 1, 1959, all the administrative, but not the quasi-judicial,
rights, powers, duties, obligations and functions heretofore conferred
upon or exercised by the State Tax Commission shall be transferred
to and thereafter be exercised and performed by the State Depart-
ment of Assessments and Taxation, which shall also have, exercise
and perform such other rights, powers, duties, obligations and func-
tions as may now or hereafter be conferred by law. Upon request the
State Department of Assessments and Taxation shall perform ad-
ministrative duties for the Maryland Tax Court.

2. Finance Department

193. The [State Tax Commission,] Maryland Tax Court and State
Department of Assessments and Taxation constituted and organized
as at present [,] shall be assigned to the Division of Financial Re-
view and Control, and, with respect to [its administrative] the State
Department of Assessments and Taxation as distinguished from [its
judicial or semi-judicial functions,] the Maryland Tax Court shall be
under the supervision and direction of the Comptroller, and shall
have and exercise all the rights, powers, duties, obligations and
functions conferred upon it by law.

ARTICLE 81
2.                                Rules of Construction

(22) The word "Court" shall mean Maryland Tax Court, unless
such construction would be unreasonable.

(23) The word "Department" shall mean State Department of
Assessments and Taxation, unless such construction would be un-
reasonable.

(24) the word "Director" shall mean the Director of the State
Department of Assessments and Taxation unless such construction
would be unreasonable.

13.                   By Whom Assessment Shall Be Made

(a) Except as in this section otherwise provided, all property, real
or personal, subject to ordinary taxation under this Article, shall be
valued and assessed for purposes of State and County and/or City
taxation by the [County Commissioners] Supervisors of Assess-
ments of the county in which the same shall be subject to taxation
hereunder, or if the same be subject to taxation hereunder in Balti-
more City by the [Appeal Tax Court] Department of Assessments
of Baltimore City.