|
1840.
|
LAWS OF MARYLAND.
|
|
|
CHAP. 103.
|
taxable property in each election district; which returns or
certificates shall be recorded separately in well bound
books, to be provided for the purpose, (one to each dis-
trict) and safely kept by the county commissioners.
|
|
|
Time in which
the assessment
shall be com-
pleted.
Proviso.
|
SEC. 7, And be it enacted, That the assessors under this
act shall complete the assessment and valuation herein pro-
vided for, and make out the proper returns or certificates,
and leave or file the same with the clerk or in the office of
the county commissioners, on or before the first Monday of
December next; at which time there shall be a special meet-
ing of the county commissioners, who may ratify and con-
firm, or reject the returns of the assessors; and should the
assessors fail to complete the assessment and valuation pro-
vided for by this act on or before the said first Monday in
December next, or should the returns made by them be re-
jected, the county commissioners may allow them such fur-
ther time to complete the assessment and valuation, or to
make out new returns, as the said commissioners in their
discretion, may think proper; provided, the same does not
exceed six months; and at the first regular, stated or other
meeting of the said commissioners after the expiration of
such further time, if allowed, if the returns or certificates
are then completed, the said commissioners may ratify and
confirm, or altogether reject the same.
|
|
|
Persons not as-
sessed to $50
exempt from
taxation.
|
SEC. 8. And be it enacted, That no person whose pro-
perty shall not be assessed or valued to the amount of fifty
dollars, shall be liable for, or chargeable with any tax, as-
sessment or charge to be imposed in virtue of this act.
|
|
|
Right of appeal.
|
SEC. 9. And be it enacted, That if any person or persons,
corporation or corporations, whose property may be as-
sessed and valued under this act, shall think him, her, it or
themselves aggrieved by such assessment or valuation upon
the grounds that the same has been assessed and valued too
high, or at an unfair rate according to the assessment and
valuation of other similar property in the same neighbor-
hood or district, or shall think him, her, it or themselves
aggrieved at any other proceedings of the assessors under
this act, he, she, it or they may appeal to the county com-
missioners at any time previous to the expiration of one
year after the final ratification of the returns of the asses-
sors: and the said commissioners shall fully and fairly hear
and determine every such appeal; and if in their opinion, or
in the opinion of a majority of them, the assessment or valua-
tion complained of is too high, or partial and unfair, they shall
diminish, increase or adjust the same according to the prin-
ciples of justice and equality; or if the appeal should be
against any other proceedings of the assessors under this
|
|
|
![clear space](../../../images/clear.gif) |