HARRY W. NICE, GOVERNOR. 677

It shall then be the duty of the clerk of the Board of County
Commissioners to mail to each person shown on said return as
the owner of unassessed property a notice warning such per-
son of the intention of said Board to assess the property men-
tioned in the return unless cause to the contrary be shown on
or before ten days from the date of said notice; and in the
event no good cause to the contrary be shown within the time
limit mentioned in said notice, the County Commissioners shall
proceed to assess such property to the person appearing on the
return as the owner.

It shall be the further duty of said Board to examine for
the purpose of revaluation or reassessment all of the property
in the several election districts of Frederick County; and it
shall be the duty of said Board, at least once in every tive
years, to carefully make such general review of all of the as-
sessable property in said County.

Following the examination above authorized as speedily as
possible following the completion of the examination of all the
property in any election district the said Board of Assessment
shall make a return to the Board of County Commissioners un-
der oath setting forth the following information: a brief de-
scription sufficient for identification of each item, piece or
parcel of real or personal property in such district, the name
or names and address of the owner or owners thereof, the
valuation of said property then appearing on the assessment
books of the said County and any new valuation or assess-
ment established by said Board of Assessment at the full cash
value thereof.

It shall then be the duty of the clerk of the Board of County
Commissioners of Frederick County to mail to the postoffice
address of each person as shown by said return a written no-
tice warning such person of the intention of the Board of
County Commissioners upon a day named in said notice, which
date shall be not less than ten days after the mailing of said
notice, to assess to such person the property appearing on said
return to belong to such person the property thereon men-
tioned at the valuation set by said Board of Assessment on the
return unless cause to the contrary be shown on or before the
expiration of ten days from the mailing of said notice; and
in the event that no good and sufficient cause to the contrary
be shown within such period the Board of County Commis-
sioners shall proceed to assess such property to the persons ap-
pearing on said returns to be the owners thereof at the valua-
tion placed thereon by the Board of Assessment. The Board
of County Commissioners following the procedure above set
forth shall cause all of the property mentioned on said return
to be included among the assessment or tax rolls of the County
at the new valuation fixed by it, or if no change be made at