4046 ARTICLE IV.

BOAED OF ASSESSOES.

1920, ch. 731, sec. 10. 1922, ch. 395. 1924, ch. 52.

873. There shall be appointed by the Mayor and Common Council
three assessors, who shall constitute the Board of Assessors and shall serve
six years, except that the first board so appointed shall have one member
appointed for two years, one member appointed for four years and one
member appointed for six years, and thereafter one assessor shall be ap-
pointed every two years to serve six years. Said assessors shall possess
the qualifications required of the Mayor of said town. The said Board
of Assessors shall every three years on the first day of June make up a
list of all assessable real property, and transmit the same to the Mayor and
Common Council. The said Mayor and Common Council shall as soon
thereafter as may be practical fix the annual rate of said town, based upon
the return of the said assessors. Before said assessment shall be valid or
such taxes become a lien on the property so assessed, the Mayor and Com-
mon Council must advertise at least two successive times in some news-
paper published in Prince George's County that said assessments are open
for public inspection at a time and place to be named in said advertise-
ment and that on a day therein named and at a place designated the said
Mayor and Common Council will hear appeals from said assessments, and
on the day and in the place named in such advertisement the Mayor and
Common Council shall sit for the purpose of hearing appeals from said
board of assessors, and shall upon the conclusion of said hearing or hear-
ings, alter, amend or ratify the said assessments and transmit the same
with a certificate of the rate of taxes to the treasurer of said town, said
rate of taxation not at any time to exceed twenty-five cents per one hundred
dollars of the assessed valuation. Provided, however, that in the year 1924
only, the Mayor and Common Council shall have the right and power to
levy an additional assessment of not exceeding thirty cents per one hundred
dollars of the assessed valuation and the proceeds of such additional assess-
ment shall be used to pay the cost of fire prevention equipment for said
Town of Riverdale, and provided further that said Mayor and Common
Council shall have the right, authority and power annually therafter to
levy an additional assessment at a rate not exceeding five cents per one
hundred dollars for the purpose of maintaining such fire prevention equip-
ment, said rate of five cents per one hundred dollars to be in addition to
twenty-five cents per one hundred dollars hereinbefore referred to. The
treasurer, upon receiving assessment and rate of taxation, shall give notice
by posting in public places or by advertising in some newspaper once,
that the said taxes are due and payable and will be received by him on
certain days and at a certain place to be named in said notice or notices.
All taxes are due and payable on the first day of July in each and every
year and if not paid on or before the first day of July shall bear interest at
the rate of one per centum per month until paid and if not paid on or
before the first day of January next following, the treasurer shall make
up a list of the unpaid taxes, and shall advertise the same in some news-
paper published in Prince George's County, once in each of three succes-