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Session Laws, 1908 Session
Volume 483, Page 605   View pdf image (33K)
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ART. 4.] CITY OF BALTIMORE. 605

be aggrieved because of any assessment, or classification made
by the said court, or because of its failure to reduce or abate,
modify, change or alter any existing assessment or classifica-
tion may, by petition, appeal to the Baltimore City Court to
review the assessment or classification. The Mayor and City
Council of Baltimore may also appeal from any decision of
said court to the Baltimore City Court if it deem the public
interests require that the decision of said court should be
reviewed. The petition in such appeal, other than the petition
of the city, shall set forth that the assessment or classification
is illegal, specifying the grounds of the alleged illegality, or is
erroneous by reason of over-valuation, or other error; or that
the assessment is unequal in that the said assessment has been
made by a higher proportion of valuation than other real or
personal property on the same tax roll, by the same officers;
and that the petitioner is, or will be injured by such alleged
illegality, inequality or erroneous assessment or classification.
The petition of the Mayor and City Council of Baltimore shall
set forth wherein the decision of said court is erroneous and
such other facts as may be necessary to inform the Baltimore
City Court of the claim of The city. A summons shall issue
for the respondent or respondents named in the petition of the
city returnable on such a day as the Baltimore City Court may
appoint for a hearing of the matter averred in such petition.
All such appeals shall be taken within thirty days after an
assessment, or classification, has been made as aforesaid, or
within thirty days after the refusal to reduce or abate, modify,
alter or change an existing assessment, or classification, or
within thirty days after the action of said court complained of
by the city. On such appeals the Baltimore City Court shall
appoint a day for hearing said appeals, 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 Baltimore City Court to issue a
subpoena duces tecum to the judges of said Appeal Tax Court,
requiring them to produce and deliver to said Baltimore City
Court the record of the proceedings of the said Appeal Tax
Court, and all maps, plats, documents and other papers con-
nected with the said record; the said Baltimore City Court
shall have full power to hear and fully examine the subject
and decide on said appeals, and for that purpose it is hereby
authorized and empowered to adjourn from time to time, and
may cause all or any of such appeals to be consolidated, or
may hear and decide them separately, and may require the said
judges of the Appeal Tax Court, their clerks, surveyors or other
agents and servants, or any of them, and all such other persons

 

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Session Laws, 1908 Session
Volume 483, Page 605   View pdf image (33K)
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