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184. The owner of property, or owner to whom property :
has been valued and who shall claim that the property so to
him, her or it valued, is not owned by him, her or it, or is
exempt from valuation and assessment, or any person acting in
behalf of such owner, or making such claim, on behalf of such
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 facts of the said case and
the ground upon which said exemption is claimed or denying
said ownership. The said petition shall be filed within thirty
days after the return is made by the Board of Control and
Review of the county or of the city of Baltimore, in which
said property shall have been valued to the County Commis-
sioners of such county or to the Appeal Tax Court of Balti-
more city, as the case may be, 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 attorney
of the County Commissioners of the said county or of the
Appeal Tax Court of Baltimore city, as the case may require,
shall appear for the said defendants. The said defendants
shall answer said petition within ten days after they have
received actual notice thereof. It shall be the duty of the
said Circuit Court, or of the City Court of Baltimore, to hear
the said case upon petition and answer, and upon such affida-
vits, if any, as the court may authorize to be 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
subject 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 deter-
mine that the said property is subject to such valuation and
assessment or valuation to such alleged owner, it shall so deter-
mine by its order.
185. If it appears by the returns made as aforesaid to the
County Commissioners or the Appeal Tax Court of Baltimore
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Denial of
ownership
of property
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