The citizen., 1914-07-17
PUBLIC LOCAL LAWS.

County, subtitle Frederick" as
the same was enacted by Chapter
81 of the Acts of the General AS
sembly of Maryland of 1908.
Section l. Be it enacted by the
General Assembly of Maryland, That
Section 245-E of Article II of the
| Code of Public Local Laws of Mary
land, title Frederick County" sub
| title "Frederick", as the same was
enacted by Chaper 81 of the Acts of
the General Assembly of Maryland
of 1908, be and the same is hereby re-
pealed and re-enacted with amend
ments, so as to read as follows:
Sec. 245-E. Be it enacted, That the
Board of Aldermen, upon such terms
as shall be prescribed by Ordinance,
shall sit as a Board of Equalization
and Review, and may either upon ap-
peal by a property owner, or upon is
own motion value any taxable prop
erty, increase, diminish or abate any
property not heretofore assessed, or
increase the valuation of any proper
ty, they shall first give notice to the
owner or person in charge of said
property, in such manner as shall be
prescribed by ordinance, to show
cause why the same should not be
valued, or the valuation thereof not
increased, as the case may be; and
said Board shall have power to cor
rect erroneous assessments and to
hear complaint Hereunder and to ad-
just any assessment found by it to
be erroneous, if any person, persons
or corporation shall feel aggrieved by
the assessment or valuation of the
assessors, either in an intermediate or
general assessment, or by the assess
ment or valuation of the City Regis
ter, or by any proceeding of theirs fr
his, in revising, amending, correcting,
changing or revaluing the assessment
on the property of such person, per-
sons or corporations, he, she, they or
it, may appeal to the Board of Alder
men, whose duty it shall be, under
such terms as may be prescribed by
ordinance, to examine into the merits
Of such appeal, and their decision in
the premises shall be final on
all questions of fact, and ques-
tions concerning the valuation
of said property; but whenever
question of law is involved the petit
toner may appeal to the Circui-, Court
for Frederick County, provided the
appeal be taken within thirty days
after the decision of the Board of AL
dermen, when sitting as Board of
Equalization and Review. When an
Court COR Frederick County shall ap-
point a day for hearing such appeal
which shall not be less than five nor
more than thirty days after the ex-
piration Of the thirty days limited for
taking appeals as aforesaid Tho
Circuit Court for Frederick County
shall have full power to hear and
fully examine into and decide all qIes-
dDDtdl,
and for that purpose it is hereby au-
thorized and empowered to adjourn
from time to time, and may cause all
or any of such appeals to be con-
solidated, or may hear and decide
them separately, and may require all
such persons as said Court may
deem necessary to attend, and ex-
anime them on oath or affirmation,
and may permit and require all such
amendments and additions to be made
to and of the proceedings as the Court
shall deem requisite. The party ap-
pealing to the Circuit Court for Fred
erick County shall have a trial be-
fore the Court, upon the questions of
law involved, without the interven-
ton of a jury, and the Court shall
not reject or set aside the proceed
ings of the Board of Equalization and
Review for any defect or omission in
either form or substance but shall
amend and supply all such defects
and omissions. In no case shall any
such appeal stay or suspend the pow
er or duty of the City, or its authoriz-
ed agent, to levy or collect taxes up
on the property involved in said ap-
peal, but such levy and collection
shall proceed in all respects as if
no appeal had been taken. If final
Judgment shall not be given in time
to enable the assessors or other Off
GERS to make a new or correct state
ment for the use of the proper au-
thorities, in levying taxes, and if it
shall appear from such judgment
that said assessment was illegal, then
there shall be allowed and paid to
the petitioner by the City Register
the amount, with interest thereon
from the date of the judgment, in ex-
cess of what the tax should have been,
as determined by said judgment or
order of the Circuit Court for Freder-
ick county. An appeal may be taken
to the Court of Appeals by either the