1268                             Laws of Maryland                       [Ch. 743

number of years during which said bonds will mature and by
further dividing the quotient so obtained by the number of assess-
able front feet in each such class or sub-class. With the figures thus
obtained, the Commission shall determine the annual assessment
payable by each property benefitted by multiplying the number of
assessable front feet of each such property in each such classification
or sub-classification by the amount of the annual assessment per
front foot applicable thereto.

For the purpose of equitably distributing the burden of said
special benefit assessments, the Commission shall divide all proper-
ties, improved or unimproved, binding upon a street, road, lane,
alley or right-of-way in which a water pipe or sanitary sewer has
been or is to be laid, into at least seven classes, namely: agri-
cultural, small acreage residential, industrial, commercial, institu-
tional, apartment residential and subdivision residential, and the
Commission may fix the maximum number of front feet for any
property to be assessed in each such class. The Commission may
further subdivide each of said classes into sub-classes in an equitable
manner and may include in any such sub-class the number of front
feet of any property in excess of the above mentioned maximum.
The Commission may change the classification or sub-classification
of any property from time to time in the event of a change in the
use to which such property is put.

As soon as the calculations above described are completed, the
Commission shall notify in writing all owners of properties to be
assessed into which class or sub-class their respective properties have
been placed and the annual assessment per front foot so calculated
for each such class or sub-class, naming also in said notice a time
when and a place at which said owners will be heard by the Com-
mission. Such notice be mailed to the last known address of each
owner or be served in person upon any adult occupying the premises
or, in case of a vacant or unimproved property, may be posted upon
the premises. No such hearing shall be held sooner than ten days
after delivery of such notice as aforesaid. At or following any such
hearing, the Commission may make revisions in the classification or
sub-classification of and the benefits assessed against any property
and, thereafter, such classification, sub-classification and assessments
shall be final, except as provided in subparagraph (c) hereof.

When said assessments have been finally determined, as afore-
said, the Secretary-Treasurer shall certify to the Treasurer of the
County a list of the properties benefitted, the annual assessments
applicable to each, and the number of years during which said assess-
ments shall be collected, and said Treasurer shall include in the
annual tax bill for the ensuing year for each such property the
amount of the first annual assessment and shall make a similar
assessment in each succeeding year for the period specified by the
Commission, subject only to such changes as may be authorized by
the Commission as herein provided. IF THE COUNTY SHALL
DETERMINE THAT IT IS IMPRACTICABLE TO COLLECT
SAID SPECIAL BENEFIT ASSESSMENTS AS ABOVE PRO-
VIDED, THEN THE COMMISSION IS HEREBY AUTHORIZED
AND EMPOWERED TO PROVIDE FOR THE SEPARATE BILL-
ING AND COLLECTION THEREOF BY THE SECRETARY-
TREASURER OF THE COMMISSION.