306 LAWS OF MARYLAND. [CH. 289
87-C. Upon completion of the examination of all
the real and personal property in any election
district, the said Board of Assessment shall make
a return to the Board of County Commissioners
under oath setting forth the following informa-
tion: (a) A brief description sufficient for identifi-
cation of each item, piece or parcel of real or personal
property in such district; (b) the name or names and
address of the owner or owners thereof; (e) the valuation
of said property appearing on the assessment books of the
said County before said review, the new valuation thereof
established by the said Board of Assessment, together with
the valuation placed on all real and personal property not
previously assessed.
It shall be the duty of the clerk of the Board of County
Commissioners of Harford County to mail to the post-
office address of each person whose assessment as shown
by said return has been increased and the owners of all
real and personal property not heretofore assessed to them,
a written notice warning such persons of the intention of
the Board of County Commissioners, upon a day named in
said notice, which date shall be not less than ten days
after the mailing of said notice, to assess to such persons
the property appearing on said return to belong to such
persons 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 within such period, the
Board of County Commissioners shall proceed to assess
such property to the persons appearing on said return to
be the owners thereof at a valuation placed thereon by the
Board of County Commissioners and the Board of Assess-
ment. The Board of County Commissioners following the
procedure above set forth shall cause all of the property
mentioned on said return to be included among the assess-
ment 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 purpose of the next
annual tax levy following such reassessment.
At all times when the Board of County Commissioners
are reviewing assessments, as provided for in this Act,
at least one member of the regular Board of Assessment
shall sit with them.
87-D. It shall be unlawful for the County Commissioners
to decrease the amount of an assessment (except to correct
an error) for the following or present fiscal year after the
taxable basis has been made up and delivered to the Treas-
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