If the County Commissioners are satisfied that the values used in computing the tax do not represent the wholesale market value of the gas at the mouth of the well, they shall forthwith so notify the taxpayers concerned, and it shall be the duty of the County Commissioners to set a date for a hearing thereon, giving each taxpayer concerned not less than 10 days written notice thereof, and to call before them by proper process such persons as in their judgment may know the wholesale market value of the gas at the mouth of the well, who shall testify under oath as to the wholesale market value thereof. Each taxpayer shall have the right to be heard and present evidence. The County Commissioners, after hearing the evidence, shall fix the wholesale market value of the gas at the mouth of the well by written findings in accordance with the evidence so introduced, and their findings in such case or cases shall be final, unless the taxpayer concerned shall pay the tax herein levied upon the wholesale market value so fixed by the County Commissioners under protest within 60 days after the taxpayer has been notified in writing of the findings, or in the event the taxpayer does not pay the tax based on the values so determined by the County Commissioners within 60 days after having been notified of the findings. The findings of the County Commissioners shall be final, unless the taxpayer shall, within 60 days, appeal to the Circuit Court of Garrett County. Upon the appeal, the trial shall be de novo, but the findings of the County Commissioners shall be taken as prima facie evidence of the wholesale market value of the gas at the mouth of the well, and the burden of proof shall rest upon the taxpayer to establish a lower wholesale market value.
(1986 Code, § 74-5) (1957 Code, § 432; 1951, Ch. 265, § 302E; Md. S.B. 651, passed 5-19-2009)