564 ' REVENUE AND TAXES. [ART. 81

taken by either party, on such notice as the court may prescribe
at its then session, or at the earliest practicable day thereafter;
and the said court shall determine whether the said property so
valued to the said owner, is or is not subject to such valuation
and assessment or ought not to be valued to said alleged owner.
If the said court shall determine that the said property is not sub-
ject to such valuation and assessment, or ought not to be so
valued, to said alleged owner, it shall by its order direct the said
county commissioners or the said Appeal Tax Court as the case
may be, to strike the said property from the list of property
valued to such alleged owner, but if it shall determine that the
said property is subject to such valuation and assessment or valu-
ation to such alleged owner, it shall so determine by its order.

1896, ch. 120.

185, If it appears by the returns made as aforesaid to the
county commissioners or the Appeal Tax Court of Baltimore
city, that any property not exempted from valuation and assess-
ment, has not been valued to any owner thereof, in the county or
city in which the same ought to be so valued, it shall be the duty
6f the State tax commissioner to direct the said property to be so
valued to such owner by the county commissioners of the proper
county, or by the Appeal Tax Court of Baltimore city, if after
giving reasonable notice of said valuation to said owner, and a
hearing (if required) it shall appear that such property ought to
be valued to such owner. If the county commissioners of any
county or the Appeal Tax Court of Baltimore city shall refuse
to give such notice of hearing or to value such property to such
owner after giving an opportunity for such hearing, though the
same is taxable to the owner thereof, it shall be the duty of the
State tax commissioner to file a petition in the name of the State
of Maryland against the county commissioners or the Appeal
Tax Court, as the case may be, so refusing, and against such
owner, in the circuit court of that county in which such valua-
tion ought to have been made or in the Baltimore City Court if
said valuation ought to have been made in said city. And the
attorney for the county commissioners for the proper county and
for the Appeal Tax Court, respectively, shall appear for the said
county commissioners and the Appeal Tax Court, respectively,