REVENUE AND TAXES. 267

tion in the Circuit Court for that county in which the said
property has been so valued, setting forth the facts of the said
case and the ground upon which said exemption is claimed or
denying all 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 in which said property shall
have been valued to the County Commissioners of such county,
as the case may be, or within thirty days after the said prop-
erty has been so valued to the said owner and notice given to
him of such valuation. To said petition the County Commis-
sioners of the counties shall be made defendants, and the attor-
ney of the County Commissioners of the said county shall ap-
pear for the said defendants. The said defendants shall an-
swer said petition within ten days after they have received ac-
tual notice thereof. It shall be the duty of the said Circuit
Court to hear the said case upon petition and answer, and upon
such affidavits, 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 to strike the said property from
the list of property valued to such alleged owner; but if it
shall determine that the said property is subject to such valu-
ation and assessment or valuation to such alleged owner, it
shall so determine by its order.

SEC. 22. If it appears by the returns made as aforesaid to
the County Commissioners that any property not exempted
from valuation and assessment under this Act has not been
valued to any owner thereof in the county or city in which
the same ought to be so valued, it shall be the duty of the
State Tax Commissioner to direct the said property to be so
valued to such owner by the County Commissioners of the
proper county, if, after giving reasonable notice of said valua-
tion to said owner and a hearing (if required), it shall appear
that such property ought to be valued to such owner. If the
County Commissioners of any county shall refuse to give such
notice of hearing or to value such property to such owner
after giving an opportunity for such hearing, though the same
is taxable to the owner thereof, it shall be the duty of the State
Tax Commissioner to file a petition in the name of the State
of Maryland against the County Commissioners so refusing,
and against such owner, in the Circuit Court of that county