J. MILLARD TAWES, GOVERNOR                             1267

all owners of said properties into which class and subdivision their
respective properties fall and the charge determined upon, naming
also in said notice a time and place, when and at which time said owner
will be heard. Such notice may be mailed to the last known address
of the owner, or served in person upon any adult occupying the
premises or in case of a vacant or unimproved property posted upon
the premises.

(b) The classification of and the benefit assessed against any prop-
erty as made by the Commission shall be final, subject only to re-
vision at said hearing. The Commission may change the classification
or property from time to time as said properties change in the uses
to which they are put.]

(a) The District is hereby authorized and empowered to pay all
or a part of the cost of any project or improvement by the imposition
of special benefit assessments, in the following manner, upon prop-
erties specially benefitted by any such project or improvement.

At least sixty days prior to the beginning of each fiscal year of the
County, the Secretary-Treasurer of the Commission shall prepare
and submit to the Commission schedules showing the following:

(i) a list of all projects and improvements completed during the
then current fiscal year for which special benefit assessments have
not been imposed and a list of all such projects and improvements
which will be completed during the first three months of the next
succeeding fiscal year;

(ii) the actual or estimated cost of each such project or improve-
ment which may be determined on the basis of a percentage of the
cost of several projects or improvements completed in subdistrict
in any one year, and the proportion of such cost paid or payable
from the proceeds of bonds issued by the District;

(iii) the total principal and interest payable to maturity on all
such bonds and an allocation of said total among said several
projects and improvements in the proportion shown in subparagraph
(ii) above;

(iv) a list for each such project or improvement of all properties
specially benefitted thereby, as herein defined, showing the number
of front feet of each such property assessable hereunder and the
appropriate classification or sub-classification of each such property.

Promptly upon receipt of such information, the Commission shall
determine, with respect to each project or improvement, the pro-
portion of the amounts allocated thereto under subparagraphs (ii)
and (iii) above which it is equitable to recover, through special
benefit assessments, from the properties specially benefitted and the
proportion thereof which shall be payable from taxes or other
charges hereafter in this sub-title provided for. The Commission
shall then divide said sum so to be recovered from special benefit
assessments among the several classes and sub-classes of property
benefited by each such project or improvement on the basis of the
relative estimated benefits which each such class or sub-class of
property will realize from said project or improvement, and the
Commission shall then determine the annual benefit assessment per
front foot for each class or sub-class by dividing the total amount
of the estimated benefits for each such class or sub-class by the