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650 REVENUE AND TAXES. [ART. LXXXI
Mode and Measure of Taxation.
202.
See notes to this section in volumes 2 and 3 of the Annotated Code.
1904, art. 81, sec. 199. 1896, ch. 120, sec. 192. 1898, ch. 275. 1900, ch. 347.
P. L. L. art. 4, secs. 164A and 164B. 1914, ch. 532. 1916, ch. 709.
203. The Appeal Tax Court of Baltimore City shall have the power
at any time to value and assess all personal property and to revise such
valuations and assessments, and to value and assess and to revise all
valuations and assessments of real property in said city, and to lower
or increase said assessment of real or personal property, and to take
steps for the discovery and assessment of all unassessed property of
every kind. And it shall be the duty of said Court, at least once in
every five years, to carefully make such general revision of all of the
assessable property in said City. Whenever said Court shall propose
to alter or change any assessment, or make any new assessment, they
shall, before such assessment is made, give at least ten days' notice
thereof, in writing, served upon the owner of the property to be as-
sessed or re-assessed, or upon the person in possession of the property
to be assessed, or in whose custody the same may be, or, if it be land
and one be in apparent occupancy thereof, then by a notice posted on
said land. Said notice shall contain such interrogatories as may be
reasonably necessary to enable said Court to correctly assess the prop-
erty. Said interrogatories shall be answered, signed and sworn to by
the owner of the property, or by the authorized agent of such owner,
having knowledge of the facts inquired for in said interrogatories. Such
affidavit may be made before any Judge of the Appeal Tax Court, or
any assessor thereof, who is hereby authorized to take the same, and
who shall take the same without charge; or such affidavit may be made
before any officer authorized by law to take affidavits. If any person
upon whom such interrogatories are served shall neglect or refuse to
answer, sign and make oath to the same, personally or by. authorized
agent as aforesaid, within ten days after service of the same, the Appeal
Tax Court shall proceed to assess the property therein referred to,
according to law, upon their best information and judgment in the
premises, and shall add thereto an additional assessment of 20% of the
amount of such assessment so ascertained, as a penalty for such failure
or refusal to answer said interrogatories. Said additional assessment
may be abated, in whole or in part, by the Appeal Tax Court, at any
time before October first in any year, to take effect for the ensuing
year, upon the filing of said interrogatories answered, signed and sworn
to as above provided, and the Court shall thereupon fix the assessment
at such figure as will represent the proper valuation of such property.
Nothing herein, or done in pursuance hereof, shall be construed to
relieve any escaped or omitted property from being assessed when dis-
covered, as may be provided by law. The said Court, in order to make
any valuation, assessment, revaluation or reassessment, shall have power
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