484 LAWS OF MARYLAND. [CH. 169

(N) Any person or persons holding a certificate of taxes
representing the purchase at State and county tax sale in
either Montgomery or Prince George's County of any prop-
erty advertised for delinquent taxes due the Town of Takoma
Park, Maryland, and covering the same fiscal year, upon pres-
entation of said certificate to the Town Treasurer and payment
to him of the amount of such advertised delinquent taxes on
or before the day of sale (in case such taxes have not been
paid) shall be entitled to and issued a certificate of taxes by
the Town Treasurer. Said certificate of taxes shall be evi-
dence of the purchase of said property in accordance with the
provisions of this section and shall entitle the holder to all the
rights and privileges thereof.

12. (A) The Council is authorized and empowered when-
ever in its judgment, the public health, safety, or comfort
requires it, to grade, construct, reconstruct, pave or otherwise
improve any street, sidewalk, alley and public highway, or
parts thereof, at such time and to such extent and of such
materials and in such manner as shall be provided by ordi-
nance and to lay water mains and sewers in said town and
to pay the costs of all such work and assess said cost, or any
part thereof, against the abutting property as hereinafter
provided in this section.

(B) Before entering upon the construction of any work
or improvement specified herein, the Council shall by ordi-
nance designate the location, extent and kind of work or im-
provement proposed to be done or made, the kind of ma-
terials to be used, the estimated cost of the improvement and
the real property which will be specially benefited thereby
and which it is proposed to assess to pay all or any part
of the cost thereof, and shall fix a time and place when and
where the owner or owners of the property to be so assessed
therefor can be heard in reference thereto. Notice of such
hearing, embodying the substance of said ordinance, shall be
served upon the owners of said properties by mailing a copy
thereof to their last known postoffice address of record and
by publishing said notice two times in some newspaper of
general circulation in said town, the last publication to be
not less than three days before said hearing.

(C) If after the hearing the Council shall be of the opinion
that the public health, safety or comfort requires the work
or improvement proposed to be done or made, they shall