|
 
|
its then session, or at the earliest practicable day
|
|
Determine.
|
thereafter; and the said court shall determine
|
|
 
|
whether the said property so valued to the said
|
|
 
|
owner, is or is not subject to such valuation and to
|
|
 
|
assessment for State taxes, or ought or ought not to
|
|
 
|
be valued to said owner. If the said court shall de-
|
|
 
|
termine that the said property is not subject to such
|
|
 
|
valuation or assessment, or ought not to be valued
|
|
 
|
to said owner, it shall, by its order, direct the said
|
|
 
|
county commissioners, or the said Appeal Tax
|
|
Strike from.
|
Court, as the case may be, to strike the said prop-
|
|
list.
|
erty from the list of property valued to such owner;
|
|
 
|
but if it shall determine that the said property is
|
|
 
|
subject to valuation and assessment, or to valuation
|
|
 
|
to said owner, it shall so determine by its order.
|
|
 
|
SEC. 29. And be it enacted, That if it appears by
|
|
 
|
the returns made as aforesaid to the county com-
|
|
Duty of Com-
|
missioners of any county, or to the Appeal Tax
|
|
ptroller.
|
Court of Baltimore city, that any property not ex-
|
|
 
|
empted from valuation and assessment under this
|
|
 
|
act, has not been valued to any owner in the county
|
|
 
|
or city, in which the same ought to be so valued, it
|
|
 
|
shall be the duty of the Comptroller to direct the
|
|
 
|
said property to be so valued by the county com-
|
|
 
|
missioners of the proper county, or by the Appeal
|
|
 
|
Tax Court of Baltimore city, and to direct that
|
|
 
|
notice of said valuation shall be given to said owner.
|
|
 
|
If the county commissioners of any county, or if the
|
|
 
|
Appeal Tax Court of Baltimore city shall refuse to
|
|
 
|
value such property to the owner thereof, it shall be
|
|
Conptroller to
|
the duty of the said Comptroller to file a petition in
|
|
file petition.
|
the name of the State of Maryland against the
|
|
 
|
county commissioners or Appeal Tax Court, as the
|
|
 
|
case may be, so refusing, in the Circuit Court of
|
|
 
|
that county in which such valuation ought to have
|
|
 
|
been made, or in the City Court of Baltimore, if said
|
|
 
|
valuation ought to have been made in said city, and
|
|
 
|
the State's Attorney of the proper county or city
|
|
 
|
shall appear for the said State, and the said county
|
|
 
|
commissioners, or the Appeal Tax Court, shall
|
|
 
|
answer the said petition within ten days after they
|
|
 
|
shall have actual notice thereof. It shall be the duty
|
|
 
|
of the said Circuit Court or City Court of Baltimore,
|
|
Hear case.
|
to hear the said case upon petition, and answer, and.
|