226 LAWS OF MARYLAND. [CH. 67
316. The President and Commissioners of Princess
Anne shall constitute a Board of Assessors for the Town
of Princess Anne, and shall have power from time to time
to assess and reassess and value all property subject to
taxation under the provisions of Article 20 of the Code of
Public School Laws of Maryland and Amendments thereto,
and the said President and Commissioners of Princess
Anne as a Board of Assessors aforesaid may adopt and con-
tinue in force the assessment rolls now in effect in the said
Town of Princess Anne and shall have power from time to
time to revise the assessment of any taxpayer of said Town
and to reassess any property therein subject to taxation,
but before any assessment of any taxpayer may be in-
creased the said President and Commissioners of Princess
Anne shall give notice in writing of said increase to said
taxpayer by mailing a statement thereof to said taxpayer
at his last known Post Office address and such increase
shall not become effective until thirty days after the mailing
of such notice, and during said thirty days any such tax
payer may appeal to the State Tax Commission of Mary-
land, from such action of the President and Commissioners
of Princess Anne increasing said tax payer's assessment,
and no such increase shall be effective until said appeal is
determined and disposed of; and the owner of any property
assessed for taxation purposes in the said Town of Princess
Anne may at any time petition said President and Commis-
sioners for a reduction in their said assessment and the
said President and Commissioners shall act upon said peti-
tion within fifteen days after the same is presented to
them and any such property owner aggrieved by the action
or failure to act upon such petition may appeal to the said
State Tax Commission, who shall hear and determine the
matter presented by said petition finally, and order and
direct the said President and Commissioners of Princess
Anne to assess the property of such appellant in accordance
with the determination of the said State Tax Commission;
and all levies of taxes made by the President and Commis-
sioners of Princess Anne under authority of Section 315 of
Article 20 of the Code of Public Local Laws of Maryland
and under other Acts of the General Assembly of Maryland,
shall be made upon the assessable basis authorized by this
section as revised and amended from time to time by the
President and Commissioners of Princess Anne as herein-
before provided.
317. The said President and Commissioners of Princess
Anne shall make their annual levy for taxes on or before
the first Monday in July in each and every year and shall
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