358

LAWS OF MARYLAND.

SEC. 5. And be it enacted, That all acts, or parts of

Acts repealed.

acts inconsistent with this act, be and the same are

hereby repealed.

SEC 6. And be it enacted, That this act shall take

Effective.

effect from the date of its passage.

Approved April 8, 1884.

Chapter 360.

AN ACT to add an additional section to article

eighty-one of the Code of Public General Laws,

entitled " Revenue and Taxes," to require the

County Commissioners or Appeal Tax court, before

increasing the assessment of any property already

assessed, or adding an additional property not valued

and returned by the collectors or assessors, to give

notice to the owner of such property, and allow

such owner an opportunity to be heard in reference

thereto.

SECTION 1. Be it enacted oy the General Assembly

of Maryland, That the following additional section

Additional sec-

be and the same is hereby added to article eighty-one

tion.

of the Code of Public General Laws title " Revenue

and Taxes," to read as follows :

SEC. 153 A. Before increasing the assessment of any

property which has heretofore been assessed, or adding

any new property not valued and returned to them by

Duty of com-
missioners.

the proper assessor or collector, it shall be the duty of

the county commissioners or appeal tax court, as the

case may be, to notify the owner of such property by

a written or printed summons, containing such inter-

Notice to own-

rogatories in regard to such, property as they may

ers.

require to be answered on oath, and appointing a

certain day for such owner to answer such interrog-

atories, either orally or in writing, and make such.

statement, or present such proof, as he may desire in

the premises, and such notice shall be served on such

owner, or left at his place of abode, at least five days

before the day of hearing appointed in such summons,