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ART. LXXXI] EXEMPTIONS. 625
1918, Ch. 201.
4B. Beginning with and for the year 1919 and thereafter no real
estate or any estate therein heretofore or hereafter acquired and held
for future use, and not for investment, by any hospital or asylum, not
organized or conducted for profit, shall be subject to state, county and
municipal taxation; provided that such exemption shall not continue
for a period exceeding two (2) years.
1904, art. 81, sec. C. 1888, art. 81, sec. 5. 1860, art. 81, sec. 5. 1841, ch. 23, sec. 61.
1841, ch. 116, sec. 7. 1874, ch. 483, sec. 4. 1876, ch. 340.
1914, ch. 467. 1916, ch. 393.
7. Beginning with and for the year 1915, and thereafter, all house-
hold furniture and effects in this State held for the household use of
the owner thereof or members of his or her family shall be exempt from
taxation for State and local purposes to the extent of $500.00 of the
assessed value thereof; but nothing herein shall be construed to apply
to any furniture or effects held or employed for purposes of profit or
in connection with any business, profession or occupation; provided
that any county may levy for local purposes upon household furniture
and effects in excess of one hundred dollars of the assessed value thereof
in the discretion of the County Commissioners of such county.
Mode of Valuation and Assessment.
11.
To the third note to this section on page 1805 of volume 2 of the Anno-
tated Code, add Bamberger v. Baltimore, 125 Md. 439.
See notes to section 70.
Appeals.
1904, art. 81, sec. 17. 1896, ch. 322. 1898, ch. 123, sec. 170. 1908, ch. 167.
18. Any person or persons, or corporation, assessed for real or per-
sonal property in the City of Baltimore and claiming to be aggrieved
because of any assessment, of classification made by the said Court, or
because of its failure to reduce or abate, modify, change or alter any
existing assessment or classification may, by petition, appeal to the Bal-
timore City Court to review the assessment or classification. The
Mayor and City Council of Baltimore may also appeal from any deci-
sion of said Court to the Baltimore City Court if it deem the public
interests require that the decision of said Court should be reviewed.
The petition in such appeal, other than the petition of the city, shall
set forth that the assessment or classification is illegal, specifying the
grounds of the alleged illegality, or is erroneous by reason of over-
valuation, or other error; or that the assessment is unequal in that the
said assessment has been made by a higher proportion of valuation than
other real or personal property on the same tax roll, by the same officers;
and that the petitioner is, or will be injured by such alleged illegality,
inequality or erroneous assessment or classification. The petition of the
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