1172                               Laws of Maryland                         [Ch. 757

of this Article, then within thirty days after the date of delivery or
mailing (whichever is earlier) of a copy of such order, action or
refusal to act to such address.

259.   (Taxes, etc., Assessable by the Department other than Ordi-
nary Taxes.) (a) (Notices.) The Department shall promptly notify
every person of every action taken by it with respect to any assess-
ment against such person for taxes (including license fees or charges)
assessable by the Department other than ordinary taxes. Such notice
shall be delivered to the party or his agent, or attorney, or mailed,
postage prepaid, in accordance with the information filed under
Section 257 of this Article, or if not so filed, to such person's last
known address.

(b)  (Application for Revision.) Within thirty days after the date
of delivery or mailing (whichever is earlier) of notice of any such
assessment, the person against whom such assessment is made may
apply in writing to the Department for revision or abatement thereof.
Thereupon the Department shall promptly either (1) affirm, abate
or modify such assessment, or (2) name a date, after reasonable
notice to the applicant, for an informal hearing of the matter. After
such hearing, the Department shall, with reasonable promptness,
take such action on the application as it shall deem proper, including
the levying of an additional assessment for any additional taxes
found to be due by the applicant up to the date of application. Such
application and final action thereon by the Department, as herein
provided, shall be prerequisite to any appeal.

(c)   (Appeal to Maryland Tax Court.) Within thirty days after
the date of delivery or mailing (whichever is earlier) of any notice
of a final assessment by the Department under Sub-section (b) of
this section, the person against whom such assessment is made may
appeal to the Maryland Tax Court, as provided in Section 229 of
this Article.

260.    (Appeal Bonds.) Except as to ordinary taxes on real or
leasehold property, no appeal shall stay or in any manner affect the
collection or enforcement of the assessment, tax levy, or classifica-
tion complained of unless the taxpayer shall file with the agency
responsible for collection thereof a bond to the State of Maryland,
with corporate surety to be approved by the Department, conditioned
upon the payment of such assessment and all interest accruing there-
on until paid.

261.    (Refunds.) Upon final determination of any appeal, any
money paid in excess of the amount properly chargeable under such
determinaton, shall be refunded with interest at the rate of six per
cent. (6%) per annum from the date of payment to the date of re-
fund. The sources of refund shall be specified in the applicable pro-
visions of Sections 213 to 219, inclusive, of this Article.

Article 23

1.                                        In General

(i) All powers, rights and duties vested in or imposed upon the
State Tax Commission by the provisions of this Article shall from
and after July 1, 1959, be vested in and imposed upon the State
Department of Assessments and Taxation.