Appeals. 1904, art. 81, sec. 17. 1896, ch. 322. 1898, ch. 123, sec. 170. 18. Any person or persons or corporation claiming to be aggrieved because of any assessment made by the appeal tax Court of Baltimore City, or because of the failure to reduce or abate an existing assessment, may, by petition, appeal to the Baltimore City Court to review an assessment of real or personal property, for the purpose of taxation made in Baltimore City, when the petition shall set forth that the assessment is illegal, specifying the grounds of the alleged illegality, or is erroneous by reason of over valuation or is unequal in that the assessment has been made by a higher proportion of valuation than other real or personal property on the same roll by the same officers, and that the petitioner is or will be injured by such alleged illegality, unequal or erroneous assessment; which appeal shall be taken within thirty days after an assessment has been made as aforesaid, or within thirty days after the refusal to reduce or abate an existing assessment, and on such appeal, the Court may and shall appoint a day for hearing said appeal, which shall not be less than five nor more than thirty days after the expiration of the thirty days' limit for taking appeals as aforesaid; and shall direct the Clerk of the said Court to issue a subpoena duces tecum to the judges of the Appeal Tax Court of Baltimore City, requiring them to produce and deliver to said. Court the record of the proceedings of the Appeal Tax Court of Baltimore City, and all maps, plats, documents and other papers connected with such record; and the said Court shall have full power to hear and fully examine the subject and decide on said appeal, and for that purpose it is hereby authorized and empowered to adjourn from time to time, and may cause all such appeals to be consolidated, or may hear and decide them separately, and may require the said judges of the Appeal Tax Court of Baltimore City, their clerks, surveyors or other agents and servants, or any of them, and all such other persons as the Court may deem necessary, to attend and examine them on oath or affirmation; and may permit and require all such explanations, amendments and additions to be made to and of the proceedings, as the Court shall deem requisite; and the person appealing to the Baltimore City Court shall have a trial before the Court without the intervention of a jury, and the Court sitting without a jury shall ascertain or decide on the proper assessment and shall not reject or set aside the record of the proceedings of the said judges of the Appeal Tax Court for any defect or omission in either form or substance, but shall amend or supply all such defects and omissions, and increase or reduce the amount of the assessment, and alter, modify and correct the record of proceedings in all or any of its parts, as the said Court shall deem just and proper, and shall cause the proceedings and decisions on said appeals to be entered in the book containing the record of the proceedings of the judges of the Appeal Tax Court, certified by the Celrk under the seal of the Court, and the book to be transmitted to the judges of the Appeal Tax Court of Baltimore City, which shall be final and conclusive in every respect, unless an appeal be taken to the Court of Appeals, and such record book or a copy of the proceedings therein, or any part of such proceedings, whether in or out of Court, certified by the judges of the Appeal Tax Court of Baltimore City, under the seal of said city, shall be evidence in any Court in this State, and the judge of the Baltimore City Court shall have full power, in his discretion, to require the costs of any appeal or any part thereof, to be paid by all or every of the appellants, or by the City of Baltimore, as the circumstances of each appeal, in his opinion, shall justify. This section not to apply to assessments made under the Act of 1896, Chapter 120.* 1910, ch. 430, p. 246. 19. Any person or persons, or corporation, claiming to be aggrieved because of any assessment made by County Commissioners of any one of the counties of this State, or because of the failure to reduce or abate an existing assessment, may, by petition, appeal to the Circuit Court of the county in which said property is situated; and all of the directions set forth in Section 18 of this Article relating to the taking, prosecution and determination of the appeal thereby authorized to the Balti * See "State Tax Commission Act," being sections 233 to 246, inclusive, of this Article. more City Court shall be applicable, upon the taking of the said appeal, to the proceedings in said Circuit Court of the county, and said Circuit Court shall have all the powers and discharge all the duties which are required of the said Baltimore City Court in the said Section 18; and the said County Commissioners from which the appeal authorized by this section is taken, and their clerks, surveyors or other agents or servants, shall do all the things in connection with said appeal, which are mentioned to be done by the judges of the Appeal Tax Court of Baltimore City in said Section 18, and upon the termination of said proceedings in said Circuit Court it shall cause the proceedings and decisions on said appeals to be entered in the book containing the record of the proceedings of the said County Commissioners, certified by the clerk under the seal of the Court, and the book to be transmitted to the said County Commissioners, which shall be final and conclusive in every respect, unless an appeal be taken to the Court of Appeals as hereinafter provided; and such record book, or a copy of the proceedings therein, or any part of such proceedings, whether in or out of Court, certified by the County Commissioners, shall be evidence in any Court in this State, and the judges of said Circuit Court shall have full power, in their discretion, to require the costs of appeal, or any part thereof to be paid by all or every of the appellants, or by the county, as circumstances of each appeal, in the opinion of said Court, shall justify. None of the provisions of this section shall apply to assessments made under the Act of 1896, Chapter 120. An appeal may be taken to the Court of Appeals by either the petitioner or petitioners, or by the County Commissioners, within ten (10) days after the rendition of said judgment or order by the said Circuit Court, and the records shall be immediately transmitted to the Court of Appeals of Maryland, which Court shall immediately hear and determine the questions involved in said appeal.* 1912, ch. 599, sec. 17B. 19A. Any person or persons, or corporation, claiming to be aggrieved because of any assessment made by any officer or * See note to preceding section. officers of any municipal corporation incorporated under the laws of the State of Maryland and located therein, other than Baltimore City, or because of the failure to reduce or rebate any existing assessments by whomsoever made, may. by petition appeal to the Circuit Court of the county in which said property is situated; and all directions set forth in Section 18 of this article relating to taking, prosecution and determination of the appeal thereby authorized to the Baltimore City Court shall be applicable, upon the taking of the said appeal, to the proceedings in said Circuit Court of the county, and said Circuit Court shall have all the powers and discharge all the duties. which are required of the said Baltimore City Court in the said Section 18; and the said officer or officers of said municipal corporation from which the appeal authorized by this section is taken, and their clerks, surveyors or other agents or servants, shall do all the things in connection with said appeal, which are mentioned to be done by the judges of the Appeal Tax Court of Baltimore City in said Section 18, and upon the termination of said proceedings in said Circuit Court it shall cause the proceedings and decisions on said appeals to be entered in the book containing the record of the proceedings of the said officer or officers of said municipal corporation, certified by the clerk under the seal of the Court, and the book to be transmitted to the said officer or officers of said municipal corporation, which shall be final and conclusive in every respect, unless an appeal be taken to the Court of Appeals as hereinafter provided; and said record book or a copy of the proceedings therein, or. any part of said proceedings, whether in or out of Court, certified by said officer or officers of said municipal corporation, shall be evidence in any Court in this State, and the judges of said Circuit Court shall have full power, in their discretion, to require the costs of appeal, or any part thereof, to be paid by all or every of the appellants, or by the said municipal corporation, as the circumstances of each appeal, in the opinion of such Court, shall justify. 1904, art. 81, sec. 18. 1896, ch. 322, sec. 18B. 20. If a final judgment shall not be given in time to enable the assessors or other officers to make a new or corrected state ment for the use of the proper authorities in levying taxes, and if it shall appear from such judgment that said assessment was illegal, erroneous or unequal, then there shall be audited and allowed to the petitioner in next year's tax levy, and paid to the petitioner the amount, with interest thereon from the date of the payment, in excess of what the tax should have been, as determined by said judgment or order of Court.* 1904, art. 81, sec. 46. ch. 266. 1888, art. 81, sec. 46. 1860, art. 81, sec. 46. 1847, 1874, ch. 483, sec. 45. 1916, ch. 630. 48. The State taxes levied in pursuance of Section twentyeight of this Article, and all taxes due from incorporated institutions of this State, shall be due and payable on and after the first day of July in the year in which they are levied, and if not paid on or before the said first day of September in said year, shall bear interest from said date at the rate of six per centum per annum. 72. Repealed by Chapter 630 of the Acts of 1916, p. 1312. Payment of Taxes by Corporations. 1904, art. 81, sec. 87. 1843, ch. 289. 1888, art. 81. sec. 84. 1860, art. 81, sec. 93. 1872, ch. 419. 89. The president or other proper officer of the banks, State and national, and other incorporated institutions and companies, chartered by this State, or located and doing business therein, shall annually, on the second day of January, pay to the Treasurer of the State, the State tax imposed upon the shares of capital stock of said banks, institutions or companies for the previous year, whether they or any of them have or have not declared any dividend or earned any profits and without regard to the place of residence of stockholders.‡ Ibid, sec. 88. 1888, art. 81, sec. 85. 1860, art. 81, sec. 94. 1847, ch. 266, sec. 7. 1874, ch. 483, sec. 84. 90. In all cases where any incorporated institution or company has no capital stock, so called, the property and assets * Sections 21 to 47, inclusive, are of no application. Hull vs. Southern Development Co., 89 Md. 8. Skinner Dry Dock vs. Balti more City, 96 Md. 32. |