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on or before the 15th day of March in each succeeding year,
the Conncil shall, by resolution, appoint one or more persons
whose duty it shall be either to make a new assessment 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
not appearing in the previous assessment ; and (3) by ascertain-
ing, 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 provided further, that if the ownership
of any property cannot by reasonable diligence be ascertained,
the same may be taxed to the occupant thereof, and if there
be no occupant, to unknown owner, (b) The person or persons
making the assessment or revision shall report to the Council
as soon as practicable the result of their labors, and the Council
shall, at the first regular meeting thereafter, hear and deter-
mine all appeals or complaints in regard thereto, adjourning
from time to time so long as may be necessary for that pur-
pose, except that np complaint will be heard later than the
15th day of June. Notice of such hearing shall be posted up
two weeks before the date thereof in at least five conspicuous
places in the town, (c) After all appeals and complaints, if
any, have been heard and determined, the Council, by an ordi-
nance to be passed not later than the first day of July follow-
ing the ordering of the assessment or revision, shall adopt such
assessment or revised assessment as the assessment for the ensu-
ing year, (d) The assessment or revised assessment shall
derive all its validity from the ordinance of the Council adopt-
ing the same without regard to any defects or irregularities in
the proceedings of the persons originally making the assess-
ment or revision.
16. (a) All taxes chargeable against any person or corporation
shall be a first lien, prior to all other liens or incumbrances
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Assessor
appointed.
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