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Session Laws, 1896 Session
Volume 475, Page 604   View pdf image (33K)
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604

LAWS OF MARYLAND.

assessment has been made by a higher proportion of valuation
than other real or personal property on the same roll, by the
same officers, and that the petitioner is or will be injured by

Appeal from
assessment
of property

such alleged illegality, unequal or erroneous assessment; which
appeal shall be taken within thirty days after an assessment
has been made as aforesaid, or within thirty days after the
refusal to reduce or abate an existing assessment, and on such
appeal, the court may and shall appoint a day for hearing said
appeal, which shall not be less than five nor more than thirty
days after the expiration of the thirty days' limit for taking
appeals as aforesaid; and shall direct the clerk of the said
court to issue a subpoana duces teeum to the judges of Appeal
Tax Court of Baltimore City, requiring them to produce and
deliver to said court the record of the proceedings of the Ap-
peal Tax Court of Baltimore City, and all maps, plats, docu-
ments and other papers connected with such record; and the
said court shall have full power to hear and fully examine the
subject and decide on said appeal, and for that purpose it is
hereby authorized and empowered to adjourn from time to
time, and may cause all such appeals to be consolidated, or
may hear and decide them separately, and may require the
said judges of the Appeal Tax Court of Baltimore City, their
clerks, surveyors or other agents and servants, or any of them,
and all such other persons as the court may deem necessary to
attend, and examine them on oath or affirmation; and may
permit and require all such explanations, amendments and
additions to be made to and of the proceedings, as the court
shall deem requisite; and the person appealing to the Balti-
more City Court shall have a trial before the court without
the intervention of a jury, and the court sitting without a
jury shall ascertain or decide on the proper assessment, and
shall not reject or set aside the record of the proceedings of
the said judges of the Appeal Tax Court for any defect or
omission in either form or substance, but shall amend or sup-
ply all such defects and omissions, and increase or reduce the
amount of the assessment, and alter, modify and correct the
record of proceedings in all or any of its parts, as the said
court shall deem just and proper, and shall cause the proceed-
ings and decisions on said appeals to bo entered in the book
containing the record of the proceedings of the judges of the
Appeal Tax Court, certified by the clerk under the seal of the
court, and the book to be transmitted to the judges of the
Appeal Tax Court of Baltimore city, which shall be final
and conclusive in every respect, unless an appeal be taken to
the Court of Appeals, and such record book, or a copy of the



 
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Session Laws, 1896 Session
Volume 475, Page 604   View pdf image (33K)
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