Marvin Mandel, Governor                       1389

ment Volume and 1971 Supplement), title "Revenue and Taxes,"
subtitle "Collectors and Collections," and to repeal Section 235 of
said Article, of the Code (1969 Replacement Volume), subtitle,
"State Department of Assessments and Taxation," and to enact
new Section 235 in lieu thereof, to stand in the place of the
section repealed, to require the Director of Assessments for Balti-
more City to perform the duties of the Supervisor of Assessments
for Baltimore City, and to make other necessary changes in the
assessment laws.

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 67 of Article 81 of the Annotated Code of Maryland
(1969 Replacement Volume and 1971 Supplement), title "Revenue
and Taxes," subtitle "Collectors and Collections," be and it is hereby
repealed and re-enacted, with amendments, and that Section 235 of
the said Article of the Code (1969 Replacement Volume), subtitle
"State Department of Assessments and Taxation," be and it is
hereby repealed and that new Section 235 be and it is hereby enacted
in lieu thereof, to stand in the place of the section so repealed; and all
to read as follows:

67.

The county commissioners in each county, the chief administrative
officer in Montgomery County, and the department of assessments
in Baltimore City, as to local taxes, and the Comptroller upon cer-
tificates of the county commissioners, the chief administrative officer
in Montgomery County, or department of assessments in Baltimore
City, as to State taxes, shall make all just allowances to the
respective collectors for insolvencies and removals and for refunds
of taxes made in accordance with the provisions of law. The final
assessing authority, the supervisor of assessments and the county
treasurer (in Montgomery County the director of finance) of
each county and in Baltimore City, the city solicitor, [the super-
visor of assessments] and the director of the department of assess-
ments, and in any incorporated town in Caroline County, the town
boards, may by an order, decrease or abate an assessment after the
date of finality for any year, whether a protest against said assess-
ment was filed before the date of finality or not, in order to correct
erroneous and improper assessments and to prevent injustice, pro-
vided, that the reasons for such decrease or abatement shall be
clearly set forth in such order.

235.

[The supervisor of assessments of Baltimore City shall have ac-
cess to the assessment books of Baltimore City, and all records of the
appeal tax court of Baltimore City, and the returns of all assessments
made by assessors. He shall have authority to inquire into the
assessment of any and all properties and to report the results of his
investigations to the appeal tax court of Baltimore City and to the
State Department of Assessments and Taxation, and to recommend
such changes as he may deem proper. Upon any investigation which
shall prima facie establish inequality or inadequacy of valuation
of any property in Baltimore City or any class or kind of property
or any omission from assessment of any taxable property, he shall
immediately report such investigation with recommendations to the