J. MILLARD TAWES, Governor                     1823

sewer, in accordance with the classification or subdivision thereof,
and shall in writing, notify 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 un-
improved property posted upon the premises.

Sec. 26. And be it further enacted, That Section 128 of the Code
of Public Local Laws of Worcester County (1961 Edition, being
Article 24 of the Code of Public Local Laws of Maryland), title "Wor-
cester County," subtitle "County Commissioners," be and it is hereby
repealed and re-enacted, with amendments; that Sections 290, 291,
295, and 297 of said title, subtitle "Revenue and Taxes," subheading
"County Treasurer" be and they are hereby repealed and re-enacted,
with amendments; and that Section 306 thereof be and it is hereby
repealed, and all to read as follows:

128.

Levy; copy, publication.

The county commissioners shall cause a correct copy of their levy
list to be made out, showing the amount of such levy and the objects
for which the same was made, under general heads; and shall cause
the same to be published in one of more newspapers printed in said
county, for at least three successive weeks previous to the first
[Wednesday in November] day of July, in each year; provided that
not more than three hundred and fifty dollars be allowed to any paper
for such service.

290.

Tax Levy; discounts.

The County Commissioners shall make their annual levy for State
and County taxes on or before the first Tuesday in June, in each and
every year and the same shall be due and payable on the first day of
[January] July next succeeding the levy thereof, [and on all County
taxes paid on or before the 30th day of September, a discount of
three per cent, shall be allowed, and on all County taxes paid on or
before the 31st day of October a discount of two per cent, shall be
allowed; and the County Treasurer shall take the discount from the
tax bills for County purposes regularly in the manner aforesaid and
shall note the same upon his book, and upon the receipt given for
taxes so paid, but the discount allowed on County taxes by this section
or on State taxes provided by law shall not be made to any person,
set of persons or corporate institutions unless the whole amount of
State and County taxes due by such person, set of persons or corporate
institutions for the current year be paid at the time of making such
discounts.]

291.

Taxable year; date of finality.

The taxable year of Worcester County shall be the [calendar year]
period which starts July 1 in each year and ends on the following
June 30, and the date of finality as to assessments shall be January
1st of each year.