HERBERT R. O'CONOR, GOVERNOR. 1311

missioners proposes to assess to such person the property
appearing on said return to belong to him at the valuation
fixed by the Board of Assessment unless good and sufficient
cause to the contrary be shown to the County Commissioners
not more than ten (10) days from the date of such written
notice.

In the event that no such cause is shown within such period
the Board of County Commissioners shall assess such prop-
erty to the owner (or owners) thereof, as shown by said
return, at the valuation fixed by the Board of Assessment.

(b) (1) Before the mailing of such notice the Board of
County Commissioners may, in its discretion, by a duly re-
corded resolution, alter or amend any valuation fixed by the
Board of Assessment. In such case, said written notice shall
state the valuation determined by the Board of County Com-
missioners.

(2) If at least ten (10) days have elapsed after the mailing
of such written notice the Board of County Commissioners
may, in its discretion, by a duly recorded resolution, alter or
amend any valuation fixed by the Board of Assessment only
after a public hearing of which reasonable notice has been
given to the owner, or owners, of the property affected.

(c) The Board of County Commissioners, following the pro-
cedure above set forth, shall cause all of the property men-
tioned on any such return to be included among the assess-
ment books of the county at the most recent valuation of such
property for the purposes of the next annual tax levy following
such assessment (or re-assessment).

190F. Assessment of land shall be itemized by either the
acre or square foot unit of valuation and each gradation of
the rate of valuation in any one parcel or ownership shall
appear as a separate item and all dwelling houses and business
structures and all other structures having a cubical content
of more than 6, 000 cubic feet shall be assessed on a cubic foot
valuation and the rate of assessment and the total assessment
shall be set out for each structure. Every building or struc-
ture with an assessed value in excess of $100. 00 shall be
enumerated as a separate item.

190G. (a) Any change in the assessment lists of said county,
made by said County Commissioners shall be published in one
or more newspapers of general circulation in Montgomery
County, and shall disclose the original valuation of said
property by the Board of Assessment and the new assessment
as established by the said County Commissioners.

190H. The Board of County Commissioners shall furnish
automobiles to the Board of Assessment and its deputies for