932                                   LAWS OF MARYLAND                               Ch. 161

uses his personal automobile is entitled to a monthly
automobile allowance at the same rate paid to other State
employees. Any sheriff who is assigned a city-owned
automobile may not receive the monthly automobile expense
allowance. They shall also have assistants at the
compensation provided for in the annual ordinance of
estimates of Baltimore City. Provision shall also be made
in the ordinance for the expenses of the office of the
Sheriff, including the purchase and maintenance of motor
vehicles. The Mayor and City Council has the same power
with respect to the salaries, of the office of the Sheriff as
it has under the city charter with respect to the salaries
of all municipal departments. Employees of the Sheriff's
office, except the Sheriff, shall be selected according to
the provisions of § 9E of Article 64A of the Code.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved April 22, 1980.

CHAPTER 162

(House Bill 477)

AN ACT concerning

Taxes - Maryland Tax Court - Exhaustion of Remedies

FOR the purpose of restricting appeals to the Maryland Tax
Court to parties which have exhausted their remedies
before the appropriate assessing or taxing authority;
and making this Act an emergency measure.

BY repealing and reenacting, with amendments,

Article 81 - Revenue and Taxes

Section 230

Annotated Code of Maryland

(1975 Replacement Volume and 1979 Supplement)

SECTION 1. BE IT ENACTED BY THE GENERAL ASSEMBLY OF
MARYLAND, That section(s) of the Annotated Code of Maryland
be repealed, amended, or enacted to read as follows:

Article 81 - Revenue and Taxes

230.

No appeal to the Maryland Tax Court shall be allowed
until the party seeking to appeal has exhausted his remedies
before the APPROPRIATE ASSESSING OR TAXING AUTHORITY,