PRINCE GEORGE'S COUNTY. 4095

(C) After all appeals and complaints have been heard and determined,
the Council, by an ordinance to be passed not later than the last day of
June following the ordering of the assessment or revision, shall adopt such
assessment or revised assessment as the assessment for the ensuing year.

(D) The assessment or revised assessment shall derive all its validity
from the ordinance of the Council adopting the same, without regard to
any defects or irregularities in the proceedings of the persons originally
making the assessment or revision.

1929, ch. 169, sec. 10.

956. (A) All taxes chargeable against any person or corporation shall
be a first lien, prior to all other liens or incumbrances whatsoever, upon
all real and personal property of such person or corporation.

(B) Taxes may be collected by distraint, or by suit at law in equity,
or by sale of real property in the manner hereinafter prescribed; but no
distraint or attempt to distrain, or otherwise to collect from personalty,
shall be a prerequisite to a valid sale of real property in accordance with
the methods provided in this Charter.

(C) Taxes and assessments shall be paid to the Treasurer of the town.
The actual incumbent of the treasury office is authorized to collect all
taxes and assessments due at the time he assumes his office, as well as those
falling due during his term of office, and no Treasurer is authorized to
make any collection after the end of his term.

(D) The ordinance levying the taxes shall, of itself, constitute the
Treasurer's authority for proceeding to collect the same, and no other
warrant or evidence of authority is required.

(E) It shall not be necessary to make any demand for taxes, or to
render to the parties chargeable therewith any tax bills; but it shall be
the .duty of each person chargeable with taxes to attend at the office of
the Treasurer and pay the same between the first day of July and the
first day of November in each year.

(F) On or before the last day of June in each year, the Council shall,
by ordinance, levy the general taxes for the fiscal year next ensuing, which
taxes shall not exceed two dollars ($2.00) on each one hundred dollars of
assessed valuation. Such taxes shall be due on the first day of July fol-
lowing and if the taxes due from any person or corporation shall not be
paid before the first day of November following, there shall be added on
that day a penalty of one per centum thereof, and a like penalty of one
per centum on the first day of each succeeding month, until such taxes
and penalties shall be paid; provided, however, that taxes paid prior to
the first day of November of any year shall be subject to a discount as
follows: Taxes paid during July, four per cent.; during August, three
per cent.; during September, two per cent., and during October, one per
cent.

(G) All taxes and assessments due the town on the date of the enact-
ment of this Charter whether for the current year, or for any former year
or years, may be collected by any of the methods herein authorized.