HERBERT R. O'CONOR, GOVERNOR. 1801

(b) (1) Before the mailing of such notice the Board of
County Commissioners may, in its discretion, by a duly
adopted and recorded resolution, alter or amend any valua-
tion fixed by the Board of Assessment, In such case, said writ-
ten notice shall state the valuation determined by the Board
of County Commissioners.

(2) If at least ten (10) days have elapsed after the mail-
ing of such written notice postage prepaid the Board of County
Commissioners may, in its discretion, by a duly adopted and
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.

(e) The Board of County Commissioners, following the
procedure 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 follow-
ing 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. Every building or structure with an
assessed value in excess of f 100. 00 shall be enumerated as a
separate item.

190G. (a) Any change or variation in the existing assess-
ment as of January 1, 1943, of any property in Montgomery
County made by re-assessment or by any other manner or
method of assessment, equalization or adjustment by said
County Commissioners shall be published in one or more news-
papers of general circulation in Montgomery County, and shall
disclose the then recommended valuation of said property by
the Board of Assessment and the new assessment as estab-
lished by the said County Commissioners.

190H. The Board of County Commissioners shall furnish
all necessary supplies and equipment and automobiles to the
Board of Assessment and its deputies for use by them only in
performing the duties imposed by this sub-title, and the County
Commissioners shall pay for such supplies and equipment and
all maintenance and operation costs, including insurance, on
such automobiles.

190-1. The Board of County Commissioners is hereby di-
rected to include in each annual levy of taxes such sum as may