1918 ARTICLE 43

of the assessable property within the municipality served annually, so long
as any of said bonds are outstanding, a tax of sufficient amount to meet the
interest on said bonds as it may become due and to pay the principal thereof
as they mature, or such part of said amount as may not be raised by annual
assessments, as hereinafter provided in Section 397, said tax to be de-
termined, levied and collected in the same manner as in the case of other
municipal taxes. The taxes levied under Sections 393-410 shall have
the same priority rights, bear the same interest and penalties, and in every
respect be treated the same as other municipal taxes. In order that the
prompt payment of interest and the proper provisions for the payment of
the principal of bonds issued under Sections 393-410 shall be assured,
the prompt and proper performance of the duties imposed upon the tax
levying authorities is specifically enjoined, and any failure upon the part
of any person, persons, body corporate or agent to perform the proper acts
and duties in connection with the levy and collection of the necessary taxes,
or the use of any of the funds collected by virtue of this section for any
other purpose than for the payment of the principal and interest on said
bonds, is hereby declared a misdemeanor and punishable as other misde-
meanors are punishable by Section 407.

1927, ch. 641, sec. 348E.

397. Said municipal authorities may provide for the whole or any
part of the cost of construction, establishment, extensions or alteration of
any water supply, sewerage, drainage or refuse disposal. system by the
levy of a front foot assessment on all property abutting on a street, road,
alley, or right-of-way in which a water pipe, sewer or drain is laid, or
refuse collected. Said assessments shall be payable annually during the
life of the bonds, and sufficient in aggregate amount to pay any part or
all of the interest on the outstanding bonds and to provide for their retire-
ment. Said authorities may provide for the extinguishment by property
owners of annual front foot benefit charges upon such terms as they may
deem wise, provided any such arrangement shall provide properly for the
necessary payments on the outstanding bonds. The municipal authorities,
for the purpose of establishing the front foot assessment rates, may classify
properties according to the uses to which they are put and may change such
classifications and the front foot assessment rates from year to year, as may
become necessary, but the rate for any one year shall be uniform for all
property so assessed within the municipality. Said municipal authorities
shall notify in writing all assessed property owners as to the classification
of their properties and the amount of their assessment, naming in said
notice a time and place when and where said owners will be heard. The
classification of and the benefit charges assessed against any property shall
be final, subject to revision only at said hearing. The municipal authori-
ties in the case of corner lots, irregular shaped lots and shallow lots, front-
ing on more than one street, and also in the case of small acreage and agri-
cultural property may determine upon such lengths of frontage for assess-
ment as they deem reasonable and fair. Front foot assessment charges,
as above specified shall be a first lien on property against which they are
assessed, subject only to prior State and County charges and upon com-
plaint of the municipal authorities before any Justice of the Peace or the
Circuit Court for the County in which said land is situated shall be en-
forced by a judgment and usual execution thereon. Said benefit charges