1170                             Laws of Maryland                       [Ch. 757

and Zoning Appeals in Baltimore City, as prescribed by local law
and ordinance. The provisions of this sub-title shall apply only in
Baltimore and Montgomery Counties.

Appeals

255.    With respect to any property assessed locally, [Any] any
taxpayer, or city, or the Attorney General or Department on behalf
of the State, may demand a hearing before the County Commissioners
or the Appeal Tax Court or the Board of Municipal and Zoning
Appeals of Baltimore City or [the assessing authorities of any other
city] other final assessing authority of any city or county, as the case
may be, as to the assessment of any property or any unit of tax value,
or as to the increase or reduction or abatement of any such assess-
ment, or as to the classification thereof, for the next ensuing year;
and no formal proceedings shall be required. In case of any such
hearing any party in interest may file data and information bearing
thereon, without regard to the technical rules of evidence. Any such
person or corporation so demanding a hearing may also in writing
file information with [the County Commissioners or the Appeal Tax
Court] such final assessing authority of his address or the address
of the agent or attorney to which any notices pertaining to said
matter shall be sent, provided such agent or attorney representing
such person or corporation has first filed with such [County Com-
missioners or the Appeal Tax Court of Baltimore City or the as-
sessing authorities of any other city] final assessing authority his
right or power of attorney to represent such person or corporation.
If any such address shall be filed it shall be the duty of [the County
Commissioners or the Appeal Tax Court] such final assessing au-
thority to cause a statement of [the] its order or action or refusal to
act [of such County Commissioners or Appeal Tax Court] to be
posted in the United States Mail, postage prepaid, to such address,
and no action or refusal to act shall be operative as against the person
giving such address until such statement shall be so mailed. No
demand for a hearing shall be granted under this section unless filed
in the counties before the date of finality for the taxable year in
question or in Baltimore City before July first preceding the taxable
year in question. At any time before the said date of finality, the
County Commissioners or the Appeal Tax Court of any county, as
the case may be, may on their own motion hold a hearing and review
any assessment on property assessed locally, to the same extent and
in the same manner as if said hearing were demanded by a taxpayer,
city, the Attorney General or Department, as hereinabove set out;
and to that end may employ such technical advice and assistance as
they may deem necessary or advisable under the circumstances.

256.    (a) Any taxpayer, any city, or the Attorney General or
Department on behalf of the State, or a supervisor of assessments as
provided in Section 234 of this Article, or the County Commissioners
of any county where an appeal tax court has been duly created
claiming to be aggrieved because of any assessment or classification,
or because of any increase, reduction, abatement, modification, change
or alteration or failure or refusal to increase, reduce, abate, modify
or change any assessment, or because of any classification or change
in classification, or refusal or failure to make a change, by [the
County Commissioners, the Appeal Tax Court of Baltimore City
or the assessing authorities of any other city] any final assessing