280                               Laws of Maryland                       [Ch. 233

not fixed by this article; except in Caroline, Queen Anne's [County]
and Talbot Counties where the levy shall be made before the first
day of the fifth month after the date of finality in said county; and
except in Charles County where the levy shall be made before the
first day of the third month after the date of finality in said county;
provided that where any fixed or limited rate of county and/or city
taxes is prescribed by this article, such county and/or city taxes are
hereby levied at such respective rates upon all assessments, persons
and property liable thereto under the provisions of this article, and
it shall not be necessary for the county commissioners of any county
or the legislative department of any city to pass any resolution or
ordinance levying the same.

Sec. 2. And be it further enacted, That this Act is hereby de-
clared to be an emergency measure and necessary for the preserva-
tion of the public health and safety and having been passed by a yea
and nay vote, supported by three-fifths of all the members elected to
each of the two Houses of the General Assembly, the same shall take
effect from the date of its passage.

Approved March 28, 1961.

CHAPTER 233
(House Bill 12)

AN ACT to repeal Section 255 of Article 81 of the Annotated Code
of Maryland (1960 Supplement), title "Revenue and Taxes", sub-
title "Appeals", and to enact a new Section 255 in lieu thereof to
stand in place of the section so repealed, revising and amending
the provisions concerning an appeal from an assessment with
particular respect to the demand for a hearing, the making of the
initial appeal and the dates and times of applying for a hearing
before the initial and final assessing authority, and relating
generally to appeals from assessments in this State.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 255 of Article 81 of the Annotated Code of Maryland
(1960 Supplement), title "Revenue and Taxes", sub-title "Appeals",
is hereby repealed and a new Section 255 is enacted in lieu thereof, to
stand in place of the section so repealed and to read as follows:

255. Hearing before initial and final assessing authority of city
or county.

(a) Before Initial Assessing Authority. With respect to any
property assessed locally, any taxpayer, or city, or the Attorney
General or Department may demand a hearing before the Supervisor
of Assessments or the Director of the Department of Assessments
of Baltimore City, as the case may be, or their respectively designated

Explanation: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.