Ch. 478 LAWS OF MARYLAND

ESTABLISHED UNDER THIS CHAPTER, THE COUNTY IS HEREBY
EMPOWERED TO FIX AN ANNUAL ASSESSMENT ON ALL PROPERTIES,
IMPROVED OR UNIMPROVED, ABUTTING UPON A STREET, ROAD, LANE,
ALLEY OR RIGHT-OF-WAY IN WHICH A WATER MAIN, SEWER OR DRAIN
HAS BEEN BUILT. THE SAID ANNUAL ASSESSMENT SHALL BE MADE UPON
THE FRONT FOOT BASIS, AND THE FIRST PAYMENT SHALL BE
COLLECTED DURING THE YEAR IN WHICH THE CONSTRUCTION IS
COMPLETED ON THE WATER MAIN, SEWERAGE OR DRAINAGE SYSTEMS,
OR IN WHICH THE SYSTEMS ARE PURCHASED OR ACQUIRED. AT LEAST
SIXTY (60) DAYS BEFORE THE BEGINNING OF EACH FISCAL YEAR, THE
COUNTY SHALL CERTIFY TO THE COUNTY TREASURER, IN SUCH
MANNER AS SHALL BE PRESCRIBED BY HIM, THE ANNUAL BENEFIT
ASSESSMENTS TO BE COLLECTED FOR SUCH YEAR. THE COUNTY
TREASURER SHALL INCLUDE SUCH ASSESSMENTS SO CERTIFIED IN THE
COUNTY TAX BILLS FOR THE PROPERTIES AFFECTED AND SHALL REMIT
TO THE COUNTY AT REGULAR INTERVALS THE PROCEEDS FROM THE
COLLECTION OF SAID ASSESSMENTS. IF CONSTRUCTION OF A WATER
SUPPLY, SEWERAGE OR DRAINAGE SYSTEM, OR ANY PART THEREOF, IS
COMPLETED AFTER THE BEGINNING OF ANY FISCAL YEAR, THE
PROPERTIES BENEFITED SHALL BE ASSESSED FOR THE REMAINDER OF
SUCH YEAR A PORTION OF THE ANNUAL ASSESSMENTS FIXED BY THE
COUNTY FOR SUCH PROPERTIES, SUCH PORTION DETERMINED BY
MULTIPLYING THE ANNUAL ASSESSMENT FOR SUCH PROPERTY BY A
FRACTION, THE NUMERATOR BEING THE NUMBER OF MONTHS IN SUCH
YEAR IN WHICH SERVICE IS AVAILABLE AND THE DENOMINATOR BEING
TWELVE (12). SAID PARTIAL ASSESSMENTS MAY BE CERTIFIED TO THE
COUNTY TREASURER NOT MORE OFTEN THAN ONCE EACH QUARTER
AND, IF SO CERTIFIED, SHALL BE BILLED BY THE COUNTY TREASURER
AT THE SAME TIME OR TIMES AS COUNTY TAXES FOR LESS THAN A FULL
YEAR ARE BILLED. IF NOT SO CERTIFIED, SAID PARTIAL ASSESSMENTS
SHALL BE ADDED TO THE ASSESSMENTS CERTIFIED BY THE COUNTY
FOR COLLECTION IN THE ENSUING FISCAL YEAR. ALL SUMS COLLECTED
BY THE COUNTY FOR BENEFITS LEVIED AGAINST THE PROPERTY FOR
WATER, SEWERAGE, OR DRAINAGE CONSTRUCTION SHALL BE SET ASIDE
AS A SEPARATE FUND TO BE KNOWN AND DESIGNATED AS THE "FRONT
FOOT BENEFIT ASSESSMENT FUND."

B. CLASSES OF PROPERTY. THE COUNTY, FOR THE PURPOSE OF
ASSESSING BENEFITS, SHALL DIVIDE ALL PROPERTIES IN THE SANITARY
DISTRICT ABUTTING UPON A STREET, ROAD, LANE, ALLEY OR
RIGHT-OF-WAY, IN WHICH A WATER PIPE OR SANITARY SEWER IS TO BE
LAID INTO FOUR (4) CLASSES, NAMELY: AGRICULTURAL, SMALL
ACREAGE, INDUSTRIAL OR BUSINESS, AND SUBDIVISION PROPERTY,
AND THE COUNTY MAY SUBDIVIDE EACH OF SAID CLASSES IN SUCH
MANNER AS IT MAY DEEM TO BE IN THE PUBLIC INTEREST. WHENEVER
ANY WATER SUPPLY OR SEWERAGE PROJECT, OR PART THEREOF, IN
THE SANITARY DISTRICT SHALL HAVE BEEN COMPLETED, THE COUNTY

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