EMERSON C. HARRINGTON, GOVERNOR. 1385
28. The treasurer of the town of Aberdeen shall be the col-
lector of all taxes which may be levied by the town commis-
sioners and shall receive all moneys which may be due said
town from any source whatsoever and shall pay all claims
against said town when certified to him by the town commis-
sioners, but he shall not pay any claim against said town with-
out deducting from the amount thereof all and every sum or
sums due or owing to said town for taxes or otherwise by the
holder of said claim, and no assignment of such claim to avoid
such deduction shall be valid.
29. The treasurer of the town of Aberdeen shall inform
himself by all lawful means of all lawful property, stock or
investments in said town liable to taxation and not included
in the list of assessments and of all new buildings and im-
provements and of all property created or acquired since the
last revised assessment; and he shall value the same at the full
cash value thereof and shall make return thereof to the town
commissioners, and for the purpose of this section the said
treasurer shall be clothed with the power of general assessor
of said town, and shall receive a fee of twenty-five cents for
each assessment made by him of new or missed property, and
his valuation shall be subject to revision and correction by the
said town commissioners, whose decision shall be final. Before
any assessment made as aforesaid shall become valid, five days'
notice thereof in writing shall be given to the owner of the
property to be assessed, and if such owner be not found within
the limits of said town, then the same shall be given to the
person in possession of the property to be assessed, or in whose
custody the same may be; or if it be land and no one is in
apparent occupancy thereof, then such notice shall be posted
upon such land.
30. It shall be the duty of the said treasurer as soon as
the annual levy is made and placed in his hands to give notice
thereof by advertisement inserted in one newspaper published
in said town, if one is published there, but if not, then in some
newspaper published in Harford County for two successive
weeks, stating the time from which said taxes bear interest
and the place at which they are to be paid, and the days upon
which he will be present for the purpose of collecting the same,
and warning all taxpayers of their liability to be published as
delinquent, and to have their property sold unless the taxes
with which they are charged be settled within the time re-
quired by law.
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