J. MILLARD TAWES, GOVERNOR                          1171

authority under the last preceding section, may by petition appeal
to the [State Tax Commission] Maryland Tax Court therefrom [,]
as provided in Section 229 in this Article, and [the State Tax Com-
mission] said Court shall hear and determine all such appeals within
sixty days from the entry thereof, [with said Commission.] Such
appeal [to the State Tax Commission] shall be taken either (a)
within thirty days after the date of the action or failure or refusal
to act complained of, or (b) if an address shall have been filed with
the [County Commissioners or the Appeal Tax Court] final assessing
authority appealed from by any person or corporation demanding
a hearing as in Section 255 provided, then by the person giving such
address within thirty days from the date of mailing of the notice
of the action by the [County Commissioners or the Appeal Tax
Court] final assessing authority to the person and address so given
or (c) if the appellant is a supervisor of assessments, such appeal
shall be taken within thirty days from the date the [County Com-
missioners] final assessing authority [send] sends notice of [their]
its action, in writing, by mail or otherwise, to the supervisor of
assessments. No appeal on behalf of a taxpayer shall be allowed
under this section from a failure or refusal to abate, reduce, or
reclassify an existing assessment unless application in writing for
such action shall have been filed by the appellant with the final
assessing authority [appeal] appealed from within the time limited
for the filing of a demand for a hearing by Section 255 of this Article.

(b) A petition of appeal provided for by Sub-section (a) of this
section shall set forth that the assessment or classification is illegal,
specifying the ground of alleged illegality, or is erroneous by reason
of over-valuation or under-valuation, or that the assessment is un-
equal in that it has been made at a higher proportion of value than
other property of the same class, or said petition may assign any
other errors which may exist in the particular case for which an
appeal is allowed, and on account of which petitioner claims to be
injured.

257.   (Proceedings before the State Department of Assessments
and Taxation; Notices.) In any proceeding before the Department,
any party in interest may file information in writing of his address
or of the address of his agent or attorney to whom all notices per-
taining to said proceeding may be sent, and thereafter a copy of any
order in said matter shall be delivered to such party or his agent or
attorney, or mailed postage prepaid, to the address as aforesaid; but
nothing herein contained shall require any person to file such infor-
mation in order to appeal, as provided in Sections 259 and 260.

258. (Ordinary Taxes Assessable by the Department; Appeals to
Maryland Tax Court.) Any taxpayer, any city, the County Com-
missioners of any county, or the Attorney General on behalf of the
State, claiming to be aggrieved because of any final action taken by
the Department with respect to ordinary taxes assessable by it in
assessing or refusing to assess or in reassessing or refusing to re-
assess, classifying or refusing to classify, any property or computing
any tax, or in increasing, reducing or abating any assessment, may
appeal to the Maryland Tax Court as provided in Section 229 of this
Article. Such appeal shall be taken within thirty days from the date
of the order, action or refusal to act of the Department complained
of, or if an address shall have been filed as provided in Section 257