650                               LAWS OF MARYLAND                        [CH. 384

corporated towns or cities and Special Improvement Districts, pro-
vided that a petition requesting any of said improvements shall be
presented to the County Commissioners signed by the owners of at
least 51% of the abutting front footage of the property adjoining the
roadways, alleys, curbs, sidewalks or gutters to be improved.

(b). The Board of County Commissioners shall, by proper ordi-
nance or resolution, adopt all necessary rules and regulations for the
construction, maintenance or operation of said improvements and,
shall fix the time and manner of payment, and all special assessments
or taxes levied by the said Board of County Commissioners, shall be
treated in all respects as county taxes, collected by the County Treas-
urer, and shall have all of the priorities and lien rights of county
taxes. Whenever the Board of County Commissioners shall be re-
quired to make any special assessment against abutting land for
street improvement, whether for the construction of roadways, side-
walks, curbs or gutter and/or storm drainage, any or all of them and
such lot is located at the intersection of two streets and is what is
known as a corner lot, the Board of County Commissioners shall have
the power to make an assessment for the number of feet in the front
of such lot, where the said improvement abuts on the front of such lot,
and in case the improvement abuts on the side of such a lot, the
assessment made for such improvement against the lot shall be for
one-half of the number of linear feet of the side of said lot, not to
exceed a total exemption of fifty linear feet, and for the purpose of
assessment the short side of such lot shall be considered the front
of such lot, and in cases where the two sides are equal, the Board of
County Commissioners shall determine which is front and which is
the side of such lot, and such determination shall be final and con-
clusive; and, provided, that in cases of lots abutting on more than
two streets, and of lots of irregular or unusual shape, and in cases
of lots abutting on two or more streets where in one or more of such
streets, roadways, sidewalks, curbs, gutter or storm drainage and
street improvements, or any or all, have been, or are about to be,
constructed under such circumstances as not to subject such lots
to a special assessment by the Board of County Commissioners, the
Board of County Commissioners shall have full power and authority
to adjust assessments to be made against such lots for the cost of
improvements herein authorized abutting such lots to such an amount
as shall be just and equitable, and the cost of improvements thus
exempted shall be included in the assessments to be made against the
abutting property included in the project, and such adjustments as
may be made by the Board of County Commissioners shall be final
and conclusive.

(c) The County Commissioners of Prince George's County, for
the purpose of making any of the above mentioned improvements are
hereby given full power and authority to borrow upon the faith and
credit of Prince George's County such sum or sums as may be needed
for the purposes above mentioned, to fix the maturity or maturities of
any such debt, the interest rate or rates, not exceeding five per centum
(5%) per annum, and manner and place of payment, and in each
instance to issue their bonds or notes or other evidences of indebted-
ness for the amount of moneys so borrowed. Said bonds, notes or
other evidences of indebtedness shall be issued in groups or series,
each such group or series to be appropriately identified with the im-