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The Annotated Code of the Public General Laws of Maryland, 1918
Volume 374, Page 626   View pdf image (33K)
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626 REVENUE AND TAXES. [ART. LXXXI
Mayor and City Council of Baltimore shall set forth wherein the deci-
sion of said Court is erroneous and such other facts as may be necessary
to inform the Baltimore City Court of the claim of the city. A sum-
mons shall issue for the respondent or respondents named in the peti-
tion of the city returnable on such a day as the Baltimore City Court
may appoint for a hearing of the matter averred in such petition. All
such appeals shall be taken within thirty days after an assessment, or
classification, has been made as aforesaid, or within thirty days after
the refusal to reduce or abate, modify, alter or change an existing
assessment, or classification, or within thirty days after the action of
said Court complained of by the city. On such appeals the Baltimore
City Court shall appoint a day for hearing said appeals, which shall
not be less than five nor more than thirty days after the expiration of
the thirty days' limit for taking appeals as aforesaid; and shall direct
the clerk of the said Baltimore City Court to issue a subpoena duces
tecum to the judges of said Appeal Tax Court, requiring them to pro-
duce and deliver to said Baltimore City Court the record of the pro-
ceedings of the said Appeal Tax Court, and all maps, plats, documents
and other papers connected with the said record; the said Baltimore
City Court shall have full power to hear and fully examine the subject
and decide on said appeals, and for that purpose it is hereby authorized
and empowered to adjourn from time to time, and may cause all or any
of such appeals to be consolidated, or may hear and decide them sepa-
rately, and may require the said judges of the Appeal Tax Court, their
clerks, surveyors or other agents and servants, or any of them, and all
such other persons as the Baltimore City Court may deem necessary to
attend, and examine them on oath or affirmation; and may permit and
require all such explanation, amendments and additions to be made to
and of the proceedings as the Court shall deem requisite. The person
or the city appealing to the said Baltimore City Court shall have a trial
before the Court without the intervention of a jury, and the Court,
sitting without a jury, shall hear the case de novo, and shall ascertain
and decide on the proper assessment, or classification, of the property
for the year involved in the appeal; and neither the action, nor the
record of the proceedings, of the judges of the Appeal Tax Court in
the premises shall be held to be, or declared void for any reason what-
soever ; provided due notice of the proceedings shall have been given to
the parties entitled by said judges of the said Appeal Tax Court; and
the said Baltimore City Court shall assess anew, or classify anew, as
the case may be, the property forming the subject of the appeal; pro-
vided, however, that in the absence of any affirmative evidence to the
contrary, the assessment or classification appealed from shall be affirmed.
The said City Court shall cause the proceedings and decisions on said
appeals to be entered in the book containing the record of proceedings
of the said Baltimore City Court, certified by the clerk under the seal
of the Baltimore City Court, and the book to be transmitted to the
judges of the said Appeal Tax Court, which shall be final and conclu-


 
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The Annotated Code of the Public General Laws of Maryland, 1918
Volume 374, Page 626   View pdf image (33K)
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