1368 LAWS OF MARYLAND. [CH. 575

become final for such year; provided that any property which
may have escaped assessment or been omitted in the regular
course of valuation may be subsequently valued and assessed
and the owner or owners thereof charged with current taxes
justly due thereon.

ASSESSMENTS

87. (Tax Rolls. ) (a) As soon after the first day of Janu-
ary of each year as is practicable, the Town Clerk shall pre-
pare a tax roll showing the valuation and assessment of all
property subject to taxation in the Town as the same shall
appear on the first day of January upon the assessment books
of Queen Anne's County or certificates of assessments by the
State Tax Commission of Maryland.

(b) The Town Commissioners shall, as soon thereafter as
practicable, examine and adopt said tax roll, and they shall
have the right and authority to assess any escaped taxable
property in the Town and to have same added to the said tax
roll by the Town Clerk; provided, nevertheless that notice of
such assessments be given as provided in Section 90.

88. (Escaped Property. ) In case any property which by
law is subject to assessment and taxation has escaped, such
property shall be entered upon the tax rolls at any time and
shall be subject to taxation for current and previous years,
not exceeding four (4) years in all, in the same manner as
other property is subject to taxation. The levy for each and
every year by the Town Commissioners shall be deemed and
taken to have covered and embraced all property which was
not assessed, but which ought to have been assessed, for the
year for which any such levy was made.

89. (Discovered Property. ) In all cases where discoveries
of assessable property are made by the Town Commissioners
in any way, the said Town Commissioners shall assess the
same and add the same to the tax rolls and to the amount on
which taxes are to be or have been levied.

90. (Notice. ) (a) Before (1) any existing assessment
against any person for the last preceding year shall be in-
creased, or (2) any classification of any property changed, or
(3) any assessment against any person transferred to another
person, or (4) any new assessment made against any person,
it shall be the duty of the Town Commissioners to notify the
person against whom it is proposed to make, increase or
change such assessment or classification by a written or
printed notice, appointing a day for such person to make