478 LAWS OF MARYLAND. [CH. 160

(B) The person or persons making the assessment or re-
vision shall report to the Council as soon as practicable the
result 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 report,
of the fact and amount of such increase or decrease and of the
time and place of the meeting of the Council hereinafter pro-
vided for. Said notice shall be mailed by the Town Clerk
to the last known address of the persons so assessed. 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, adjoining from time to time
as long as may be necessary for that purpose.

(C) 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 ensuing year.

(D) The assessment or revised assessment shall derive all
its validity from the ordinance of the Council adopting the
same, without regard to any defects or irregularities in the
proceedings of the persons originally making the assessment or
revision.

10. (A) All taxes chargeable against any person or corpo-
ration shall be a first lien, prior to all other liens or incum-
brances whatsoever, upon all real and personal property of
such person or corporation.

(B) Taxes may be collected by distraint, or by suit at law
in equity, or by sale of real property in the manner herein-
after prescribed; but no distraint or attempt to distrain, or
otherwise to collect from personalty, shall be a prerequisite to
a valid sale of real property in accordance with the methods
provided in this Charter.

(C) Taxes and assessments shall be paid to the Treasurer
of the town. The actual incumbent of the treasury office is
authorized to collect all taxes and assessments due at the time
he assumes his office, as well as those falling due during his
term of office, and no Treasurer is authorized to make any
collection after the end of his term.