1158                             Laws of Maryland                       [Ch. 757

29.                          Notice As To Assessments

(a)  Before (1) any existing [assessment against any person for
the last preceding year] valuation of property for tax purposes shall
be increased, or (2) any classification of any property changed, or
(3) any [assessment] tax liability against any person transferred to
another person, or (4) any new [assessment] valuation of property
made against any person, either by the State Tax Commission (act-
ing within its original jurisdiction), the [County Commissioners, or
the Appeal Tax Court] Supervisors of Assessments for the county or
Department of Assessments of Baltimore City, it shall be the duty
of the [assessing] appropriate authority [(except in cases where the
notice by publication authorized in Section 248 shall have been
given)] to notify the person against whom it is proposed to make,
increase or change such [assessment] valuation or classification by a
written or printed notice, appointing a day for such person to make
answer thereto or present such proof as he may desire in the prem-
ises.

(b)  Such notice shall be served on such person at least twenty
days before the day of hearing appointed therein, in the following
manner, that is to say, either (1) by personal service in the manner
in which original process in an action at law is required to be served,
by the sheriff, or (2) by leaving a copy of such summons at such
person's last place of abode, or (3) by placing a copy of the notice in
the United States mail postage prepaid, addressed to such person at
his ordinary post office address for the receipt of mail, in a sealed
envelope with the return address of the State Tax Commission,
[County Commissioners, or Appeal Tax Court,] Supervisors of
Assessments or Department of Assessments of Baltimore City, as
the case may be, on the outside, provided that if such person resides
or does business in Baltimore City, it shall be sufficient if said en-
velope be addressed to the residence or place of business of such per-
son as it appears in the then latest edition of the Baltimore City
Directory or telephone directory, and provided also that a record of
the date of mailing and manner of addressing said envelope shall be
contemporaneously made and carefully preserved among the records
of the [assessing] appropriate authority, or (4) if the property to be
[assessed] valued or classified be real estate situated in Baltimore
City having a street number, and the name of the owner is unknown
or does not appear in such directory, then by addressing and mailing
an envelope containing a copy of such notice in the manner prescribed
in sub-division (3) of this paragraph to such street number, a record
being similarly kept of the date and manner of such posting, or (5)
if the property to be [assessed] valued or classified be real estate or
tangible personal property and the owner thereof is unknown or a
non-resident or cannot be found or served in any manner hereinabove
authorized, then by serving such notice upon the person, if any, in
actual custody and possession thereof or if no person be found in
actual possession or custody thereof, then by posting the same con-
spicuously upon such real estate or tangible personal property; pro-
vided that if the mail address of such person be known, even though
he be a non-resident, it shall be the duty of such taxing authority
(though not a condition precedent to the validity of the [assessment]
valuation), to mail a copy of the notice to such address.

(c)  Such notice may be accompanied by such interrogatories per-