1310 LAWS OF MARYLAND. [CH. 757

effectuate the provisions of this Act, and may fix their com-
pensation and term of office.

190B. At least once in every five (5) years, the Board of
Assessment shall review for assessment or re-assessment pur-
poses all taxable property in Montgomery County. Said Board
shall perform the duties of county assessors as required by the
statutes of Maryland and the regulation of the State Tax
Commission.

190C. The Board of Assessment shall inform themselves
of all property of whatsoever nature which is not included in
the assessment lists of said county and place a valuation
thereon, and shall make a return in conjunction with the
Supervisor of Assessments of the County, to the County Com-
missioners giving a description of said property, the name and
address of its owner (or owners) and its value as fixed by the
Board of Assessment.

The Clerk of the Board of County Commissioners shall then
mail to each person shown on said return as the owner of un-
assessed property a written notice of the intention of said
Board to assess to such person the property appearing on said
return to belong to him at the valuation set by said Board
of Assessment unless good and sufficient cause to the contrary
be shown not more than ten days from the date of said notice.
In the event that no such cause is shown the County Commis-
sioners shall assess such property to the person appearing on
the return as its owner at the valuation placed thereon by the
Board of Assessment.

190D. As speedily as possible following the completion of
the review of all the property in any election district the Board
of Assessment in conjunction with the Supervisor of Assess-
ments of the County, shall make a return under oath to the
Board of County Commissioners setting forth the following
information:

(1) A brief description sufficient for identification of each
item of taxable property in such district; and

(2) The name and address of the owner (or owners) there-
of; and

(3) The valuation of said property then appearing on the
assessment books of the said County and

(4) Any new valuation established by said Board of Assess-
ment at the full cash value thereof.

190E. (a) The Clerk of the Board of County Commissioners
shall mail to each person listed on any such return made by
the Board of Assessment to the County Commissioners, a
written notice to the effect that the Board of County Com-