Year: 1876

Board OF Control and Review.


The following provision of the Asses
ment Law is given for the information
of parties who may elect to appealfyom
the valuation of the Assessors to the
Board of Control and Review: f


SEC. 26. fAnd be It enacted, That it
shall be the duty of the several Boards
Of Control and Review, appointed un-
der the provisions of this act, to give
two weeks notice BY publication, prior
to the first Tuesday in September eigh-
teen hundred and seventy six, in one or
more newspapers published in their re-
spective counties and in the City of Balti-
more, of the respective meetings to be
by them held on the said first Tuesday of
September, eighteen hundred and sew
enty-six; if there be no newspaper pub
lished in the county for which any
Board of Control and Review is eppoin-
ted, such notice shall be given by no.
tice set up at the Court House door in
said county, and at other public places in
said county each of said boards shall
assemble on the said first Tuesday in
September, eighteen hundred and sew.
enty six, and shall continue in session
daily thereafter, except upon Sundays,
from niue o'clock a. m until four clock
p. m. each of said boards shall proceed
to consider the returns to them respec-
lively made by the assessors from the
respective assessment districts within
their respective jurisdictions, and by
the county commissioners and Appeal
Tax Court of Baltimore city, and to
hear and determine the complaints and
appeals of any person or owner, who
may deem himself or itself aggrieved
by any valuation of property made by
said assessors in every Board of Con-
troll and Review, appointed under this
act, two of the three members of the
said board shall constitute a quorum,
and be competent to perform all the du.
ties and exercise all the powers Of the
said board; each Of said board shall in-
form persons or owners, resident with
in their respective jurisdictions, who
may apply to them. as to the property
valued within such jurisdictions to such
respective persons and owners, and as
to the amounts at which said property
has been SO valued aud each of said
board shall have power and authority
to examine, upon oath or affirmation,
the said person or owner making any
complaint of or appeal from any valua-
tion returned to said board, touching
the particulars or value of the property
so valued, or touching any other property
belonging to said person or owner, wheth-
10 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
orappealed from, and correct the valua-
tion or valuations so made in said re-
turns; each of said boards may value to
the owners thereof, within the proper
assessment district or districts, proper
ty which has been omitted to be so val.
ued by the assessors of the said proper
assessment district, or may value to the
owners thereof any property in relation
to which the assessors, within the iu-
risdlction Of said board, have disagreed
as to the value thereof; each of said
boards is hereby directed and required
to examine carefully the several certif-
Gates, statements and returns vf valua-
tions. or of property claimed to be ex-
empted from valuation and assessment.
made bv the assessors within their res.
pectivc Jurisdictions, and to correct the
said returns of assessable property made
to them as aforesaid carefully. by strik-
ing therefrom all property which ought
not to lie valued under the provisions
of this act, and by adding thereto, and
aaluing at its proper value, all the
property omitted in said returns, which
ought to have been included therein.
and which may be subject to valuation
under the provisions of this act. Each
of said Boards of Control and Review
shall have power to correct anv valua-
tion so returned to them respectively.
whether any complaint or appeal has
been made in relation thereto or not.
Each Beard of Control and Review, as
aforesaid, while engaged in the per.
formance of its duty, shall have power
TO call the several assessors, or any of
them, hy whom any returns were to it
made. before it, at any time, m order
that the said returns SO TO be made by
the said several assessors may be to it
fully explained.