ALBERT C. RITCHIE, GOVERNOR.                  155

date shall be not less than ten days after the mailing of said
notice, 'to assess to such person the property appearing on said
return to belong to such person the property thereon mentioned
at the valuation set by said Board of Assessment on the return
unless cause to the contrary be shown on or before the expiration
of ten days from the mailing of said notice; and in the event
that no good and sufficient cause to the contrary be shown with-
in such period the Board of County Commissioners shall pro-
ceed to assess such property to the. persons appearing on said re-
turns to be the owners thereof at the valuation placed thereon by
the Board of Assessment, but the Board of County Commis-
sioners may, in its discretion, by a duly recorded resolution,
alter or amend the valuation placed on property on the return
of the assessors before the mailing of such notice, provided that
the notice above mentioned shall contain the valuation deter-
mined by such alteration or amendment and may after the
mailing of said notice and the expiration of the period thereof
decrease or increase the valuation on said return, provided that
a due and proper hearing shall be given to the owner or owners
of such property: the Board of County Commissioners follow-
ing the procedure above set forth shall cause all of the property
mentioned on said return to be included among the assessment
or tax rolls of the county at the new valuation fixed by it, or
if no change be made at the same valuation as then appearing
on said rolls for the purposes of the next annual tax levy fol-
lowing such reassessment, but the property on the returns for
the Seventh Election District made in the year 1932 shall not
be included on said rolls for tax purposes until the levy of the
year 1933. The Board of County Commissioners of Mont-
gomery County is hereby directed, authorized and empowered
to publish in one or more newspapers of general circulation in
Montgomery County immediately following the completion of
any general reassessment of property in any election district
as herein provided, a full and detailed list of all assessable
property in Montgomery County, such list to be divided and
published by election districts and by subdivisions so as to
show its relation to contiguous property, in so far as practi-
cable. Such publication shall contain the following informa-
tion:

A brief description sufficient for identification of each item,
piece or parcel of real or personal property in such district, the
name or names and address of the owner or owners thereof,
the valuation of said property then appearing on the assess-