THEODORE R. MCKELDIN, GOVERNOR 167

sewer mains, public ways, sidewalks, curbs, gutters, and
storm water sewers. This general assessment need not
be on the basis of the assessed valuation of the property
but may be on any equitable basis determined by the Board
of Commissioners.

778. Taxable Property. All real and tangible personal
property within the limits of the Town of Thurmont, or
which may have a situs there by reason of the residence
of the owner therein, shall be subject to taxation for muni-
cipal purposes, and the assessment for said purpose shall
be the same as that for state and county taxes; provided
that no authority is given by this section to impose taxes
on any property which is or may hereafter be exempt from
taxes by any special or general Act of the General Assem-
bly of Maryland.

779. Appeal. If any owner of property within said vil-
lage shall feel aggrieved by the assessment so made, he
may appeal to the Board of Commissioners, who may make
such deductions from the valuation of his property as they
may deem reasonable and just.

780. Agricultural Property. The Town of Thurmont by
action of the Board of Commissioners may exempt from
taxation all agricultural property within the town or may
levy a lower tax rate thereon than is levied on other prop-
erty within the town. For the purposes of this section,
agricultural property shall include all unimproved land
used exclusively for agricultural purposes, all barns,
stables, and similar improvements located thereon, and all
farming implements and stock used in connection there-
with. Nothing in this section shall be deemed to permit
the exemption from taxation or the levying of a lower rate
on any dwellings or improvements other than those men-
tioned above and the land on which these are erected and
the curtilage and garden used in connection therewith.

781. The Board of Commissioners are authorized and
empowered, whenever it shall seem to them expedient for
the encouragement of the growth and development of
manufacturers and manufacturing industry in the village
of Thurmont, to provide by general ordinance for the abate-
ment of any or all taxes levied by authority of said com-
missioners, or any ordinance thereof, for any of the corpor-
ate uses thereof, or for the exemption from taxation for
municipal purposes of any mechanical tools or implements,
whether worked by hand or by steam or other motive