J. MILLARD TAWES, GOVERNOR                        1169

property in each such political subdivision, respectively, be reviewed
and re-assessed each year. The [Commission] Department shall
have the power at any time, after consultation with the county com-
missioners 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 order and enforce a review and reassess-
ment 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 assessments are found to be greater or less than the
assessments on other properties possessing similar and comparable
values.

(9)   To require individuals, firms and corporations to furnish com-
plete information as to the ownership by them of all property taxable
to them and the facts relating to the value thereof.

(10)   To investigate at any time, on [is] its own initiative, assess-
ments against any or all properties in any county and/or city.

(11)   To inquire into the provisions of law of other States and
jurisdictions regarding the situs of property for taxation and to
confer with tax commissioners or assessing or collecting officers of
other States regarding the most effectual and equitable method of
assessment of property or collection of taxes, particularly regarding
the best method of reaching all property subject to assessment and
taxation and avoiding conflict and duplication of taxation of the same
property.

(12)  To confer with the Governor, Comptroller and Treasurer of
this State as to the administration of the tax laws, and to report
biennially to the General Assembly its proceedings with recommenda-
tions for legislation.

(13)   To participate in any proceeding in court wherein any assess-
ment or taxation question is involved.

247A. From and after July 1, 1959, the term "State Tax Com-
mission" as used in this Article, or in any part of this Code, or in
any other laws, resolutions, ordinances or regulations of this State
or of any department, agency or political sub-division thereof, shall
be deemed to mean "State Department of Assessments and Taxa-
tion", provided, however, that if such construction would be unrea-
sonable because such reference is to a judicial or quasi-judicial func-
tion beyond the authority of the State Department of Assessments
and Taxation, the term "State Tax Commission" shall be taken to
mean "Maryland Tax Court".

Appeal Tax Courts

250. In any county where an Appeal Tax Court has been created
by resolution of the County Commissioners as provided in this sub-
title, the County Commissioners of such county shall thereafter have
no jurisdiction to hear or determine tax appeals, or to assess,
classify, reassess or re-classify property for purposes of taxation;
but all such powers and duties shall be vested in the Appeal Tax
Court, subject to a right of appeal to the [State Tax Commission]
Maryland Tax Court, as provided in the case of assessments by the
County Commissioners. Nothing in this sub-title shall affect the
powers and duties of the [Appeal Tax Court] Board of Municipal