J. MILLARD TAWES, Governor                        45

(1963 Supplement), title "Revenue and Taxes," subtitle "State De-
partment of Assessments and Taxation," be and it is hereby repealed
and re-enacted with amendments to read as follows:

232.

(8) [To enforce and execute a continuing method of assessments so
that all assessable property in every county and in Baltimore City
shall be thoroughly reviewed at least once each year. It shall be the
duty of the Department, after consultation with the county commis-
sioners 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 require that all assessable property in
each such political subdivision, respectively, be reviewed and re-
assessed each year. The Department shall have the power at any time,
after consultation with the county commissioners 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 reassessment of all property in
any county or in Baltimore City, if said property has not been re-
viewed or reassessed within one year or if the existing assessments
are found to be greater or less than the assessments on other proper-
ties possessing similar and comparable values.]

(a)   To maintain and enforce a continuing method of assessment
review, so that all assessable real property in every county and Balti-
more City shall be reviewed at least once each year. Property shall
be reviewed, in the discretion of the Director of the Department, by
the use of property description cards, property location maps, land
classification maps, unit value maps, land use maps, zoning maps,
records of new construction, sales records, building cost data, private
appraisals, or periodic surveys of assessment ratios or by the use of
any other materials or information considered by the Director or the
Department to be reliable aids in determining property value. In con-
ducting this review, it shall not be necessary that properties be re-
viewed individually and separately; for the purpose of conducting
this review, properties may be grouped into areas, grouped according
to character or use, or grouped in any other manner which the Direc-
tor or the Department considers to be necessary or helpful to the
efficient conduct of said review. The Director and the Department
shall have the power, at any time, to order and enforce a review of
any properties, if such properties have not been reviewed within one
year; and it shall be the duty of the Director to order and enforce a
review of any properties upon receipt of a request to do so from the
final assessing authority for the county or city in which such proper-
ties are located.

(b)   To maintain and enforce a continuing method of real prop-
erty reassessment, so that all assessable real property in every county
and Baltimore City shall be properly reassessed as frequently as, in

the discretion of the Director of the Department, is practicable and

necessary. ANNUALLY WHENEVER THE ANNUAL REVIEW
REQUIRED IN SUB-PARAGRAPH (A) HEREOF DISCLOSES
A CHANGE IN VALUE. The IN ADDITION, THE Director and
the Department shall have the power, at any time, AFTER CON-
SULTATION WITH THE COUNTY COMMISSIONERS IN THE
SEVERAL COUNTIES, OR THE APPEAL TAX COURT WHERE