1800 LAWS OF MARYLAND, [CH. 1003

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 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 Com-
missioners 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 one of the Districts to be
the districts or classes of property established as provided in
this Act, The Board of Assessment in conjunction with the
Supervisor of Assessments 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 As-
sessment at the full cash value thereof.

190E. (a) The Clerk of the Board of County Commission-
ers shall mail postage prepaid 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 Commissioners 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 Com-
missioners 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 property
to the owner (or owners) thereof, as shown by said return,
at the valuation fixed by the Board of Assessment.