MONTGOMERY COUNTY. 3397

1929, ch. 172, sec. 13D.

362. The Mayor and Council of Gaithersburg is hereby authorized and
empowered, whenever they shall by ordinance provide for establishing,
opening, widening, extending, improving or repairing any sidewalk, to
assess the cost of any such work, in whole or in part, upon the property
binding upon such sidewalk or sidewalks, or part thereof, according to
such rule or basis it may determine, and for collecting said assessment
as other city taxes are collected, either before or after the work shall have
been done; provided, however, that said assessment, if the party against
whom it is made so elects, shall be payable in five equal yearly instalments,
and any assessment paid in said yearly instalments shall bear interest at
the rate of six per centum per annum until paid; and provided further
that before the passage by the Mayor and Council of Gaithersburg of any
ordinance requiring the whole or any portion of the costs to be assessed
upon the property, ten days' notice shall be given by the Mayor in some
newspaper having a general circulation in said town, notifying all persons,
interested therein to appear, and giving them the opportunity to be heard
before the said Mayor and Council, at such time as shall be provided in
said notice, and any person, feeling aggrieved at the action of said Mayor
and Council, shall have the right to appeal to the Circuit Court for
Montgomery County and to a trial by jury; provided said appeal be taken
within thirty days after the determination of said Mayor and Council,
in such case, and an appeal may be taken to the Court of Appeals by
either party; provided, said appeal be entered within thirty days after
the rendition of said judgment by the Circuit Court for Montgomery
County.

1914, ch. 351, sec. 14.

363. 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.

1914, ch. 351, sec. 15.

364. As soon as may be after the passage of this Act and on or before
the 15th day of March in each succeeding year, the Council shall, by reso-
lution, appoint one or more persons, whose duty it shall be either to make
a new assessment of all real and personal property within the limits of the
town according to such regulations as the Council may prescribe, or to
raise or lower the present assessment: (1) By making such changes or
corrections therein as may be deemed just and proper; (2) by adding
thereto any property subject to taxation not appearing in the previous
assessment and (3) by ascertaining, so far as may be, all changes of
ownership up to the date of such revision, to the end that all property
may be assessed and taxed in the names of the legal owners thereof at the-
time of the annual assessment or revision, provided, however, that in the
case of property passing by descent or property in course of adminis-
tration under a will or otherwise, it shall be sufficient to assess and tax.
the same to the estate of the deceased owner; and provided, further, that