THEODORE R. MCKELDIN, GOVERNOR 1229

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.

83. (Notice) (a) Before any assessment shall be made
or changed exclusively by the Town Commissioners or any
classification of any property changed, it shall be the duty
of the Town Commissioners to notify the person against
whom it is proposed to make or change such assessment
or change such classification by a written or printed notice,
appointing a day for such person to make answer thereto
or present such proof as he may desire in the premises.

(b) Such notice shall be served on such person at least
ten days before the day of hearing appointed therein, in
the following manner, that is to say, either (1) by personal
service in the manner in which original process in an
action at law is required to be served, by the sheriff, or
(2) by leaving a copy of such notice at such person's last
place of abode, or (3) by placing a copy of the notice in
the United States mail postage prepaid, addressed to such
person at his ordinary post office address for the receipt
of mail, provided also that a record of the date of mailing
and manner of addressing said envelope shall be contem-
poraneously made and carefully preserved among the rec-
ords of the assessing authority, or, (4) if the property to
be assessed or classified be real estate or tangible personal
property and the owner thereof is unknown or a non-
resident or cannot be found or served in any manner
hereinabove authorized, then by serving such notice upon
the person, if any, in actual custody and possession thereof
or if no person be found in actual possession or custody
thereof, then by posting the same conspicuously upon such
real estate or tangible personal property; provided that if
the mail address of such person be known, even though he
be a non-resident, it shall be the duty of such taxing
authority (though not a condition precedent to the validity
of the assessment) to mail a copy of the notice to such
address.

(c) Such notice may be accompanied by such interroga-
tories pertinent to the assessment and/or classification of
such property or any other property belonging to the per-
son to whom the notice may be addressed as the Town
Commissioners may authorize.