2482 ARTICLE 11.

1924, ch. 311.

231. The Mayor and Aldermen of Frederick is hereby authorized
and empowered to adopt the State and County assessment, on taxable
property in Frederick County, liable to assessment and taxation within the
corporate limits of Frederick, as now or hereafter established, as the assess-
ment for municipal purposes in Frederick, instead of making an assessment
as provided by Sections 225, 226, 227, 228, 229 and 230 of this Article.
The Mayor and Aldermen of Frederick is hereby authorized and empow-
ered to procure from the office of the County Commissioners of Frederick
County, annually, the State and County assessments on all taxable prop-
erty within the corporate limits of Frederick and such new assessments,
transfers and abatements, from time to time, as may be necessary to make
the same correct, and to provide by ordinance annually for the adoption of
the same as the assessment on said property for municipal purposes in
Frederick. Whenever a portion of the property of any owner, located with-
in the taxable limits of Frederick, as now or hereafter established, or tax-
able therein, is exempt from municipal assessment and taxation and a por-
tion thereof liable to assessment and taxation for municipal purposes; and
whenever any real estate assessed for State and County purposes, shall lie
partly within and partly without the corporate limits of Frederick, as now
or hereafter established, the City Register and Collector of Taxes shall ap-
portion the assessment on any such property liable to taxation for munic-
ipal purposes, on the basis of the State and County assessment; and when-
ever property subject to taxation for municipal purposes has been omitted
from the State and County assessment the Board of Aldermen of Frederick,
sitting as a Board of Equalization and Review as hereinafter set forth, is
hereby authorized to value and assess the same for municipal purposes.
Provided however that before adopting any such assessment or apportion-
ment the Mayor and Aldermen of Frederick shall give notice, once a week
for two successive weeks, by advertisement inserted in some newspaper
published in Frederick City, notifying all persons liable to assessment and
taxation in Frederick, that the Board of Aldermen, sitting as a Board of
Equalization and Review, will meet at the time and place specified in said
notice for the purpose of considering the adoption of the State and County
assessment on taxable property in Frederick City for municipal purposes,
and for the purpose of hearing any appeals, which they are hereby author-
ized to hear, from the apportionments made by the City Register and ap-
peals from valuations placed on omitted property, and that all persons in-
terested will be given an opportunity to be heard before said assessments
shall be finally adopted. The Board of Aldermen is hereby authorized
and empowered to sit as a Board of Equalization and Review, for the pur-
poses set forth in this Act, and the powers of said Board shall be con-
fined to verifying the State and County assessment on property in Fred-
erick City and making the municipal assessment conform thereto and con-
sidering the adoption of the apportionments made by the City Register
and Collector of Taxes and the assessments made by the Board of Equal-
ization and Review on property omitted from the State and County assess-