HOWARD COUNTY. 3117

from the nearest boundary of said road (at a point crossed by said road)
to said improved highway.

CLASS "D".

All property held under one or a joint undivided ownership, situate
more than one mile and not more than two miles from any improved high-
way, and having access thereto by a public or private road, or over other
land of the same owner by a route not exceeding three miles from the
nearest boundary of said property (at a point crossed by said route) to
said improved highway.

Upon all property included in class "A" there is hereby imposed a
special tax of 25% of the amount that the County Commissioners are
required to expend for the construction of said road or highway.

Upon all property included in class "B" there is hereby imposed a
special tax of 12 1/2% of the amount that the County Commissioners are
required to expend for the construction of said road or highway.

Upon all property included in class "C" there is hereby imposed a
special tax of 7 1/2% of the amount that the County Commissioners are
required to expend for the construction of said road or highway.

Upon all property included in class "D" there is hereby imposed a
special tax of 5% of the amount that the County Commissioners are
required to expend for the construction of said road or highway.

1916, ch. 240, sec. 4.

274. Upon the property specially benefited as mentioned in Section
273, the tax thereby imposed on such property is to begin with the year
succeeding that in which the highway is completed, and as to each prop-
erty said special annual tax is to run for five years from the time it
attaches and then cease, said tax to be a lien on real estate as other taxes
are liens in this State, and to be collected as other taxes are collected.
The County Commissioners shall cause a survey to be made of the prop-
erty falling in either of the classes hereinbefore mentioned, with such
maps together with such explanation and details as will enable the County
Commissioners to classify the property herein for the purpose of a special
tax hereby laid. The said County Commissioners shall then classify and
list for taxes all landed property in Howard County which on the first
day of May, 1916, was in the situation to come under the requirements
of any of said classes mentioned in Section 273, and thereafter the said
authorities shall add to such said lists all landed property which during
the preceding year shall have come under of any of said classes above
mentioned, and shall proceed in the same manner as they may be directed
by law to proceed in placing the assessment upon real estate shall give the
same notice, and the property owners shall have the same right of appeal,
if any, as is or might be provided by law, in the case of increase in the
assessment of real estate.
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