The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1896-06-27
APPEALS.

RIGHTS OF TAXPAYERS.
How does the law direct assessors to valne prop
erty?
At its full cash value without looking to- forced
sale.
What rights of appeal do taxpayers have from the
decision of the tax officers?
A right of appeal from the decision of the assess
ors to the Board of Control and Review. Then, in
case of dispute to ownership or a claim of COM
pete exemption, the taxpayer has right of appeal
from the decision of the Board of Control and Re-
view to the Circuit Court in the counties and TO
the Baltimore City Court in Baltimore, and lastly,
the right of appeal from the courts to the State
Court of Appeals.
TINE FOR APPEAL.
In what time after the decision of these various
bodies must the appeal be made in order to secure
hearing?
An appeal to the Board of Control and Review
must be made in 20 days after the return is made
by the assessor; an appeal to the Circuit City
Court within so days after the decision of the Board
of Control and Review and the appeal to the Court
of Appeals is governed by the same rules that APP
ply to any other case in law or equity that comes
before a lower court.
VIII such appeals be tried promptly, or will they
have to take their regular places in the doekets of
the courts?
Special provision is made to have the cases tried
as promptly as possible in each instance.
If the appeals are not made in the specified times,
what happens?
The assessment becomes final and binding.
BOARDS OF CONTROL AND REVIEW.
When do the various Boards of Control and Re-
view commence their labors?
Not until the second Tuesday in September by
which time the are supposed to have fin
ished theirs. There are six Boards of Control and
Review in baltimore city, and in each county the
County Commissioners act as Board of Control
and Review.
To which Of the Boards of Control and Review
will a citizen of Baltimore have to make hisappea?
That depends on the ward in which he lives.
Board No includes the first four wards of the city
No. 2 the second four; No. 3, the third four; No.
includes the Thirteenth, )urteenth, Nineteenth
and Twentieth wards; No. s. the Fifteenth Six
teenth Seventeenth and Eighteenth, and No, 6,
the Twenty-frst and Twenty-secpad wards.
IN THE ANNEX,
VIII the new assessment affect the rates of taxa
tion that fired for the Twenty -frstand Twenty
second wards by the annexation bill?
twill not for city purposes The residents of the
Amer will enjoy under the new law all of the priv
ileges that became theirs under the annexation act
but the state tar will be levied on the new valua-
ton.
nave DOuTus ol COnlTOl anu REVIEW III Ine
counties and the Appeal Tar Court in Baltimore
City the right of appeal that the taxpayer has
from the lower court?
They have. They can carry the case up to the
Court of Appeals if they see fit.
REFUSAL TO ANSWER.
If any person officer of a corporation should
refuse to answer any questions asked by the as
SCISSOR or should refuse to be sworn affirmed by
the assessor, what is the penalty?
He shall be deemed guilty of misdemeanor. and
upon conviction is subject to fine of not less than
so and not more than $500 in the discretion of the
court
REFUSAL TO MAKE RETURNS.
Ifany person or officer of corporation shall will.
fully refuse to return the schedules required. or
shall willfully refuse to make the oaihs to those
schedules. what is the penalty?
He shall be deemed guilty of misdemeanor and
upon conviction shall be subject to fine of not less
than $40 and not than 5000 in the discretion
of the court and the jury in the trial of the case
shall ascertain the amount of property owned by
the defendant which is not tared, and in addition
to the fines prescribed the Jury shall assess against
| the defendant double the amount of tares that the
defendant would otherwise have been Obliged to
pay
REVISION EVERY TWO YEARS.
Does the new law provide for any more than the
one new assessment this year?
1t does. Under the new law the Boards of County
Commissioners in the counties and the Appeal Tar
Court in Baltimore city directed to revise the
assessments and valuations in their respective
ties and in the city of Baltimore every two years.
At these revisons they either increase or lower
the former assessment. They are empowered To
require biennial listing by which all taxpayers
are required to return list of their personal
property every two years All of the penalties and
requirements that apply to the assessment made
this year also apply to this biennial listing SEIZED
ules will be distributed in 1895 and every second
year thereafter.
APPEALS UNDER THE OLD LAW.
VIII appeals from the tar levy of 1896 be made
under the new law under the old law?
Under the old law. The new assessment is for
the levy of 1897, which will probably not be made
until July of that year.
Would the new law have any effect upon any ir-
repealable contract obligation of any kind erist
ing at the date of the passage of the act win il
affect any pending civil-suit action proceeding
which pending at the passage of the act7
The law expressly provides that it shall not
RETURNS ARE SECRET.
Is it possible for any person outside of the proper
taxation officials see make copies of the return
that man may make of his property?
The law provides that any tar official who dis
closes the list permits copies to be made Of them
ercep for the of court where the amount is in
dispute is subject to a fine of not less than $50 nor
| more than 500 In the discretion of the court