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1074 JOURNAL OF PROCEEDINGS [Mar. 23
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missioners, or by the Appeal Tax Court of Baltimore
city, stricken from the as essment list as taxable
basis of any person or persons so furnishing the said
schedule or schedules by reason alone of this fact,
that such property is not contained in such schedule
or any of them.
190. That any owner of property or owner to whom
property has been valued, and who shall claim that
the property so to him, or it, valued, is not owned by
him, or is exempted from valuation and assessment,
orary person acting in behalf of such person, or making
such claim on behalf of said owner, may file a petition
in the Circuit Court for that county in which the
said property has been so valued, or in the City
Court of Baltimore, if the said property has been
valued in Baltimore city, setting forth the fact of the
said case, and the ground upon which said exemption
is claimed, or denying said ownership; the said peti-
tion shall be filed within thirty days after the return
made by the Board of Control and Review of the
county, or the city of Baltimore, in which said prop-
erty shall have been valued, to the County Commis-
sioners of said county, or to the Appeal Tax Court of
Baltimore city, or within thirty days after the said
property has been so valued to the said owner, and
notice given to him of such valuation; to said petition,
the County Commissioners of the counties, or the
Appeal Tax Court of Baltimore city, according to the
locality in which said valuation was made, shall be
made defendants, and the State's Attorney of the
said county, or the State's Attorney of Baltimore city,
as the case may require, shall appear for the said de-
fendants; the said defendants shall answer the said.
petition within ten days after they shall have actual
notice thereof. It shall be the duty of the said Cir-
cuit Court, or City Court of Baltimore, to hear the
said case upon petition and answer, and upon such
affidavits, if any, as the Court may authorize to be
taken by either party, on such notice as the Court
may prescribe at its uppn 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 for State taxes, or ought or ought not, to-
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