THEODORE R. MCKELDIN, GOVERNOR 1671

of property in the industrial or business, institutional, or
sub-division class may, at his option, extinguish at any time
said front foot assessment by the payment in cash of an
amount which, if put at interest at 3-½% per annum,
compounded annually, would yield an annuity equal to the
front foot assessment for the period for which the bonds
have, at the time the option is exercised, still to run. The
Town may at any time permit a connection with a sewer
main by a property owner whose property does not abut on
said sewer main, provided the Town Commissioners of the
Town shall first determine the classification of said prop-
erty as though his property abutted on said sewer main
and establish a reasonable and fair frontage for said prop-
erty for the purpose of computing the front foot assess-
ment on said property, and in event of such connection
being made, said front foot assessment shall in every re-
spect stand in the same position as if said property abutted
on said main. All front foot assessments and sewer service
charges shall be and constitute a lien upon the property
chargeable with the same until paid. Said lien shall be
superior to any and all other liens against the property
chargeable therewith, subject only to prior public taxes,
charges or assessments for State, County and Municipal
purposes of any kind or nature whatsoever levied or charged
against the property. The lien herein provided for shall
have priority of payment from the proceeds of the sale of
any property chargeable therewith, subject only to the
preferences of taxes provided by Section 201 of Article 81
of the Annotated Code of Maryland (1951 Edition). All
such front foot assessments and sewer service charges shall
be due, if payable annually, at the same time as municipal
taxes, shall be subject to the same discounts, interest and
penalties as municipal taxes and shall be collected by the
Treasurer of the Town in the same manner and at the same
time as municipal taxes are collected. In addition to, but
not in substitution of the aforegoing remedies, whenever
the Town Commissioners of the Town may deem it neces-
sary and advisable, they are empowered by written order to
authorize and direct the Treasurer of the Town to proceed
in his own name as such treasurer to enforce the lien of
front foot assessments and sewer service charges on any
particular property specified in such order, by a bill in
equity or to collect said assessments and charges by an
action of assumpsit or by both a bill in equity and a suit at
law as aforesaid. The Treasurer of the Town shall accept
no taxes on real estate unless tendered at the same time
payment of all front foot assessments and sewer service