1494 ARTICLE 5.

lectors of State and county taxes; provided that the tax so levied shall not,
in any oue year, exceed one dollar and fifty cents on each $100.00 of
assessed vaulation

1924, ch. 107, sec. 21.

199. The Council shall from time to time make or cause to be made
an assessment of the real property within the town limits for the purpose
of taxation and shall amend said assessment as and when it deems justice
requires a readjustment; provided, tha.t all unimproved lots within said
corporate limits west and north of a line extending from the southern
boundary of the town north along Pittsburgh Avenue to Richmond Ave-
nue, then to Bay Avenue, and thence north to the northern boundary
line, where such unimproved lots shall be found to constitute 75 per cent,
or more of the total area within the block, shall be valued for taxation
as agricultural property and not as town lots; and further provided, that
lots entirely unsuited for building purposes shall be held for purposes of
taxation to have no value.

1924, ch. 107, sec. 22.

200. The fiscal year shall begin on the first day of July of each year
and shall be known by the name of the calendar year in which it begins.

1924, ch. 107, sec. 23.

201. As soon as may be after the 15th day of May following the pas-
sage of this Act and after the 15th day of May in the year that a reassess-
ment may be deemed desirable, the Council shall appoint two or more
persons whose duty it shall be to make a new assessment or revise the
present assesment of all real property within the corporate limits subject
to taxation; such persons shall as soon thereafter as practicable report
to the Council the result of their labors and the Council shall thereupon
publish such assessment by posting for at least ten days in at least five
conspicuous places in said town, and by mailing a copy of the same to
each owner of realty so assessed at the last known address of such owner,
or if the address be unknown by posting on the premises assessed; such
notice shall also apprise those interested that all complaints and appeals
in regard thereto will be heard and determined by the Council sitting
in regular or special session at a place and time therein specifically stated,
which shall not be earlier than the 15th clay of June nor within ten days
of the posting or mailing of such notices.

1924, ch. 107, sec. 24.

202. After the determination of such appeals by a decision, which
shall be final, the Council shall by ordinance on or before the 15th day
of July in each year adopt such assessment or modification thereof as
the assessment which shall apply until a new assessment or revision be
made under the provisions of this subtitle, and shall by ordinances levy a
tax for the fiscal year, which tax shall become due immediately upon the
lew thereof.