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LAWS OF MARYLAND.

	CHAP. 292	year, the Council shall by resolution appoint one or more persons whose duty it shall be either to make a new assess-
	Assessment to be made.	ment 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 and not appearing in the previous assess- ment; 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 administration under a will or otherwise, it shall be sufficient to assess and tax the same to the estate of the deceased owner; and pro- vided further, that if the ownership of any property cannot by reasonable diligence be ascertained, and if there be no known owner, the same may be taxed to the last known owner thereof. (b) The person or persons making the
	Report to council.	assessment or revision shall report to the Council as soon as practicable the result of their labors; the clerk to the Council shall immediately upon the filing of said report notify every person the assessment of whose property is either increased or diminished by said report of the fact, and amount of such increase or decrease, and of the time and place of the meet- ing of the Council hereinafter provided for, such notice to be served by the bailiff of said town on all such persons residing in said town, and as to such person not residing in said, town the clerk shall mail such notice to the last known post- office address of such non-residents. The Council shall at
	Hear appeals or com- plaints.	the first regular meeting after the filing of the report above mentioned hear and determine all appeals or complaints in regard thereto, adjourning from time to time so long as may be necessary for that purpose, except that no complaint will be heard later than the 15th day of June. Notice of such hear- ing shall be posted up two weeks before the date thereof in at least five (5) conspicuous places in the town, (c) After all appeals and complaints, if any, have been heard and deter- mined, the Council, by an ordinance to be passed not later than the first day of July following the order of the assessment or revision, shall adopt such assessment or revised assessment