J. MILLARD TAWES, Governor                     1811

which class and sub-division 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 un-
improved property posted upon the premises. The classification of
and the benefit assessed against any property as made by the Com-
mission shall be final, subject only to revision at said hearing. The
Commission may change the classification of property from time to
time as said properties change in the uses to which they are put.

132.

(g) The Commission shall at any time permit a connection with a
water main or sewer by the property owner whose property does not
abut on said water main or sewer and who has not previously thereto
paid a benefit charge for the construction of said water main or sewer,
provided, said Commission shall classify said property and determine
a front foot charge to be paid by said property owner as though his
or her property abutted upon said water main or sewer; and in the
event of such connection being made, said property owner and said
property as to all charges, rates and benefits shall stand in every
respect in the same position as if the said property abutted upon a
water main or sewer. Said benefit charges shall be fixed, as provided
in this said Section 132, by the Commission and certified to the Treas-
urer of Howard County, who shall include said charges on the County
tax bills and shall collect same for the use and benefit of the said
Commission, and remit the said charges to it at least quarterly; said
charges, as certified, fixed and levied, as aforesaid, shall be payable,
without discount, but shall bear interest at the rate of one-half per
centum per month if not paid [within ninety days from the effective
date of the said annual assessment] on or before October 1.

Sec. 18. And be it further enacted, That Section SECTIONS 4 (A),
130(a), 132 AND 133 of the Code of Public Local Laws of Kent
County (1959 Edition, being Article 15 of the Code of Public Local
Laws of Maryland), title "Kent County," subtitle SUBTITLES, RE-
SPECTIVELY, "AUDIT" AND "County Treasurer," be and it is
THEY ARE hereby repealed and re-enacted, with amendments, to
read as follows:

4.

(A) THE ACCOUNTANT SHALL MAKE A FULL REPORT,
NOT LATER THAN THE FIFTEENTH DAY OF OCTOBER,
EACH YEAR, TO THE BOARD OF COUNTY COMMISSIONERS
OF KENT COUNTY, CONTAINING AN ACCURATE AND COM-
PLETE STATEMENT OF ALL RECEIPTS AND DISBURSE-
MENTS OF PUBLIC MONIES PROPERLY GROUPED AND
CLASSIFIED, WITH SUCH COMPARISONS, DEDUCTIONS AND
CRITICISMS, IN CONNECTION WITH THE AUDIT AS WILL
GIVE THE CITIZENS AND TAXPAYERS OF KENT COUNTY
AN INTELLIGENT UNDERSTANDING OF ALL RECEIPTS
AND EXPENDITURES OF PUBLIC MONIES.

130. Collection of Taxes.

(a) Tax bills. It shall be the duty of the County Treasurer each