1074 LAWS OF MARYLAND. [Ch. 688]

paving tax thereon shall not attach until the year following
such classification.

Before classifying and listing any property under the special
tax hereby provided, the said Appeal Tax Court shall give
notice to the owner of the said property, designating a certain
time when said owner may appear before said Court and be
heard in reference to the liability of said property for said tax,
and the class to which it properly belongs. All the provisions
of existing laws relating to notice to be given by the Appeal
Tax Court before changing the classification of property under
the Act of 1908, Chapter 286, and to appeals from- the actions
of the Appeal Tax Court thereunder, shall be applicable to the
notice to be given by the Appeal Tax Court and to the right
of appeal from their actions under this act. After having given
such owner reasonable notice and opportunity to be heard, as
herein provided, the Appeal Tax Court shall proceed to make
the Classification as herein provided, and shall certify their
actions, in making classifications of property for the special tax
provided by this act, to the City Collector in the same manner
as in cases of classifications of real and leasehold property in
the Annex for the different rates of taxation as provided under
the act relating thereto; and the said City Collector shall add
said special tax to the tax bill of the property as a separate
item, to be called "Special Paving Tax," and shall collect the
same in the same manner as ordinary taxes on real estate are
collected. All the provisions of existing laws and ordinances,
and any amendment or amendments thereto, relating to the
lien of, discounts, interest and penalty or other charges upon
the ordinary taxes on real estate, and the powers and duties of
the City Collector in regard to the collecting, keeping accounts
of, accounting for, and depositing such taxes, shall apply to the
special tax herein provided for, except where inconsistent with
some provision of this act. On the first day of every month,
or next legal day if the first be Sunday or a holiday, the City
Collector shall account for and pay over to the Comptroller, to
be by him deposited with the City Register and to be placed to
the credit of the new paving fund provided for in the Acts of
1906, Chapter 401, and -1908, Chapter 202, and to be exclu-
sively applicable to the cost of the work authorized by said acts
or by any amendment or amendments thereof, all the proceeds
of the special tax herein levied which he shall have collected
during the preceding month.

SEC. 3. Definitions. Be it further enacted, That "improved
paving," as used in this act, shall mean any substantial smooth