The citizen., 1914-07-10
PUBLIC LOCAL LAWS.

| INC S"hiV "ds eHdSteu ny NHdptSI
81 of the Acts of the General AS
sembly of Maryland of 1908.
Section 1. 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-enaeted 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 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 r
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 snch appeal, and their decision in |
the premises shan be final on
all questions Of fact, and quesl
tions concerning the valuation |
Of said property; but whenever !
question of law is involved the peti-
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 |
W Cit 6
Equalization and Review. When an
appeal has been taken, the Circ it |
Court for Frederick County shall ap- |
point a 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 qdes- |
tions 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 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-
10 br g.,
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 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 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 i
petitioner Of The Mayor and Alder [