Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1876-05-12
LO1CS---GenerCtI,

shall have power and authority to examine upon
oath or affirmation, the said person or owner
making any complaint of or appeal from any
valuation returned to qaid Board, touching the
particulars or valne of the property so valued, OF
touching any other property belonging to said per-
son or owner, whether the same has been valued or
not, and may, upon due examination or upon their
own knowledge, abate Or increase the valuation
or valuations complained of or appealed from.
and correct the valuation or valuations so made
in saiu returns Each Of said Boards may value
TO the owners thereof, within the proper assess
ment district or districts, property which has
been omitted to be SO yalued by the assessors of
the said proper assessment district, or may value
to the owner thereof any property in relation
to which The assessors within the jurisdiction
of said Board have disagreed as TO the value
thereof.
Each of said Boards is hereby directed and re-
quired TO examine carefully the several certif-
Gates, statements and returns of valuations or OF
properly claimed to be exempted from valuation
aud assessment made BY the assessors within
their respective Jurisdictions. aud to correct the
said returns of GsseSsable property made 10 them
as aforesaid, carefully, by striking theretrom all
property which ought not to be valued under the
provisions of this Act. and by adding thereto ana
yalung ut its proper value, all the property
omitted in said returns, which ought to have
been included therein. and which may be
Act.
Each of said Boards of Control and Review
shall have power to correct any valuation so re-
turned to them respectively. whether any COM
plant or appeal has been made in relation thereto
or not. Each Board OF Control aud Review. as
aforesaid, while engaged in the performance OF
its daty, shall have power 10 call the several as
SCISSORS, or any Of them. by whom any returns
were to it made, before it a any time, in order
that the said returns so TO be made BY the said
several assessors may be to it fully explained.
Sec. 81 And he it enacted That each Board
of Control and Review appointed under this Act.
shall, with the aid of their respective clerks,
enter and record in a book or books 10 be pro-
vided for thai purpose, IAN accurate and fair ac-
count of all the property within their respective
counties or within the respective divisions of the
City of Baltimore heretofore referred to in this
Act, which has been valued as hereinbeiOre pro-
vided The said record shall show the names oil
owners in each election district of each county,
now laid out, and in each ward in the City o!
Baltimore, as now laid out set down in alpha
betical order. Ii the name of any owner is un-
known the property valued to such person shall
be valued as belonging to a person unknown.
After the name of each owner so set down. as
aforesaid, the property valued to such owner,
described as directed by the seventeenth Section
ofthis Act, shall be set down and the value there
of as valued shall be duly extended opposite to
each item of the said property. Each Of said
Boards shall, with the aid Of the respective clerks
make Z full and complete alphabetical index to
the name Of all persons or owners TO whom
property is valued in their respective counties
and in the first four wards of the City of Balti-
more, now laid out, and in the fifth, SIXTH
seventh and eigth wards of Baltimore city as
now laid out, and in the ninth, tenth, eleventh
and twelfth wards of Baltimore city. as now laid
n thirteenth. nj
and twentieth wards of Baltimore city, as now
laid out. and in the fifteenth, sixteenth seven
tenth and eighteenth wards of Baltimore city.
as now laid out, and shall return the said books
and lists so prepared, to the County Commits
siOners of their respective counties, and TO the
Appeal Tax Court Of Baltimore city according as
the said hooks may relate TO persons or property
in said respective counties or in Baltimore city.
The said several books and iDdices shall be re-
turned aforesaid to the respective County
Commissioners of the respective counties III the
State, and to the Appeal Tax Court OF Baltimore
city or before the thirty first day of Decem-
Der, in the year 1876 unless the Governor OF
this State, for good cause shown TO him, shall
extend the time of making any one or more Of
said returns, as he is hereby empowered to DO.
Sec. %. And be it enacted, That any owner
of property or owner to whom property has been
valued, and who shall claim that the property so
10 him, or it, valued is not owned by him, or is
exempted from valuation or assessment, or any
person acting in behalf of such owner or person,
or making such claim on behalf OF said owner.
may file petition in the Circuit Court for that
county, in which the said property has been va
lued, or in the City Court of Baltimore if the
said property has been valued in Baltimore city,
setting forth the facts Of the said case, and the
grounds upon which said exemption is claimed
or denying said ownership. The said petit on
shall be filed within thirty days after the return
made by the Board of Control and Review OF
that county, or of the City of Baltimore, in which
said property shall have been valued to the County
Commissioners Of said county, or to the Appeal
Tax Court of Baltimore city, or within thirty
days after the said property has been so valued
to the said owner, and notice given to him of
such valuation. TO said petition, the County
Commissioners of the county, or the Appeal Tax
Court ofBaltimore city, according to the locality
in which such valuation was made, shall be
made defendants, and the States Attorney OF
the said county, or tue States Attorney of Bal
timOre city, as the case my require, shall appear
for the said defendants The said defendants
shall answer the said petition within ten DAYS
after they shall have actual notice thereof 1t
shall be the duty of the said Circuit Court, or
City Court of Baltimore, to hear the said case
upon petition and answer, and upon such aflida-
Wits, If any, as the Court may authorize to he
taken by either party, on such notice as the
Court may prescribe, at its then session, or at
the earliest practicable day thereafter; and the
said Court shall determine whether the said pro-
party so valued to the said owner is or is not
subject to such valuation aId to assessment for
State taxes, or ought not to be valued to said
owner. If the said Court shall determine that
the said property is not subject 10 such valuation
or assessment, ought or ought not to be valued to
said owner it shall, by its order direct the said
County Commissioners, or the said Appeal Tax
Court, as the may be, 10 strike the said pro-
perty from the list of property valued to such
owner but il it shall determine that the said
property is subject TO valuation and assessment,
10 valuation to said owner, it shall so deter
mine by its order.
Sec. %. And be it enacted, That if it appears
by the returns, made as aforesaid, TO the County
Commissioners Of any county, or to the Appeal
Tax Court of Baltimore city, that any property
not exempted from valuation and assess menl
under this Act has not been valued to any
owner 10 the county or city, in which the same
ought to be SO valued, it shall be the duty of the
Comptroller to direct the said property 10 be so
valued by the County Commissioners of the pro-
per county. or by the Appeal Tax Court of Bal
timore city, and TO direct that notice of said va
luation shall be given to said owner If the
County Commissioners of any county, or if the
Appeal Tax Court of Baltimore city, shall refus
to value such property to the owner thereof it
shall be the duty of the said Comptroller to file
petition in the name oil the STATE of Mary Ia nd
against the County Commissioners or Appeal
Tax Court as the case may he so refrsinus >,