BLAIR LEE III, Acting Governor
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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 Department of
Assessments and Taxation[, supervisors] OR THE SUPERVISOR 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 envelope be addressed to the
residence or place of business of such person 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 Bade and carefully preserved
among the records of the appropriate authority, or (4) if
the property to be 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
subdivision (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 valued or classified
be real estate or tangible personal property and the owner
thereof is unknown or a nonresident 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
conspicuously upon such real estate or tangible personal
property; provided that if the mail address of such person
be known, even though he be a nonresident, it shall be the
duty of such taxing authority (though not a condition
precedent to the validity of the valuation), to mail a copy
of the notice to such address.
(d) Any person notified by the State Department of
Assessments and Taxation [, ] OR the supervisors of
assessments [for the county, or the department of
assessments of Baltimore City], under subsection (a) of this
section, of a proposal to make, increase, change, or refuse
to make, increase, change, or refuse to change an evaluation
or classification may make answer to the notice Cor to the
interrogatories accompanying the notice, if any, under oath,
either orally or] in writing WITHIN 30 DAYS AFTER THE DATE
OF THE NOTICE, and appear before the authority from which
the notice emanates either personally or by an attorney or
agent on the day so fixed, or on any later date to which the
hearing may be adjourned, fixed in accordance with
subsection (d-1) of this section, and present such proof and
arguments as he may desire; and in the event of his failure
to appear, the appropriate assessment authority may make or
increase the valuation or change the classification ex parte
according to their best judgment and information.
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