280

REVENUE AND TAXES. [ART. 81.

session not exceeding thirty nor less than six con-
secutive days, Sundays excepted, having first given

Notice to be
given.

at least two weeks notice of said time in some news-
paper or newspapers, if any are published in said
county or city, and if none, then by advertisement
set up at the court house door, and other public
places in said county, to hear and determine the
complaints and appeals of persons who may con-
sider themselves aggrieved by the valuation of said
assessors, and upon complaint of any person who
may consider him or herself aggrieved by such
valuation of his or her property, or that of any per-
son under his or her charge, the said county com-
missioners or board of control and review, shall

Their powers.

have full power and authority to examine any per-
son or persons, and the party complaining on oath
or affirmation as the case may be, touching the par-
ticulars or value of such property, and upon due
examination or knowledge thereof, abate or increase
the said valuation, and correct the returns accor-
dingly, and may value property which has been by
the assessors excluded or omitted, and may, at any
regular meeting of the board thereafter, exercise
the powers conferred by this section in the pres-
ence of the parties concerned or upon thirty days
notice thereof being given at any time during the
year next succeeding the passage of this act.

Ibid 8. 24
County com-
missioners.&c,
to call asses-
sors before
them to correct
valuations, &c.

176. The said county commissioners, and appeal
tax court or board of control and review of Balti-
more city, as the case may be, shall have power to
call the several assessors before them at the time
limited for hearing appeals as aforesaid, or at such
other time or times, in their discretion, as they shall
think reasonable, for the purpose of correcting the
valuation made by said assessors, and they shall
likewise have power and authority, and are hereby
directed and required carefully to examine the several
certificates, statements and returns of valuations in
their respective counties or city, and to correct the
same, although no complaint or appeal be made to