ALBERT C. RITCHIE, GOVERNOR. 1551

Section 9. (A) As soon as may be after the passage of this
Act, and on or before the 15th day of March in each succeed-
ing year, the Council 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 revise 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 appear-
ing in the previous assessment, 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 the course
of administration under 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,
then to "unknown, owner."

(B) The person or persons making the assessment or revi-
sion shall report to the Council as soon as practicable the re-
sult of their labors. The Clerk shall, immediately upon the
filing of this report, notify every person the assessment of
whose property is either increased or diminished by said re-
port, of the fact and amount of such increase or decrease and
of the time and place of the meeting of the Council hereinafter
provided for. Said notice shall be served by the Bailiff on all
such persons residing in said town: as to such persons not re-
siding in said town, the Clerk shall mail said notice to the last
known postoffice address of such non-resident. The Council
shall, at 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 lone; as
may be necessary for that purpose. Notice of hearing shall be
posted up two weeks before the date thereof in at least five
conspicuous places in the town.

(O) After all appeals and complaints have been heard and
determined, the Council, by an ordinance to be passed not later
than the last day of June following the ordering- of the assess-
ment or revision, shall adopt such assessment or revised assess-
ment as the assessment for the ensuing1 year.