The citizen. (Frederick City, Md.) 1895-1923, 1914-07-10
PUBLIC LOCAL LAWS.

the same was enacted by ChapI6r
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 APP
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 adj
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
his, in revising, amending, correcting
changing or reyaluing 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 shan be final on
all questions Of fact, and quest
tions concerning the valuation
Of said property; but whenever
question of law is involved the petit
toner may appeal to the Circuit Court
for Frederick County, provided the
appeal be taken within thirty days
after the decision of the Board of Al
dermen, when sitting as a Board of
Equalization and Review. When an
appeal has been taken, the Giro it
Court for Frederick County shall ap-
point day for hearing such appeal
which shall not be less than five nor
mole 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 QLes-
tons of law involved in said appeal
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 NAV
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 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 aD- |
peal, but such levy and collection |
shall proceed in all respects as if |
no appeal had been taken If a 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 leyying 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- |
lex county. An appeal may be taken
to the Court of Appeals by either the !
petitioner OF The Mayor and Alder |
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