J. MILLARD TAWES, Governor                     1281

(b)    The Board of County Commissioners may by proper ordi-
nance or resolution, adopt all necessary rules and regulations for
the construction, maintenance, or operation of said improvements,
municipal functions, governmental services, and, shall fix the amount,
time and manner of payment and all taxes so levied by said Board
shall be treated in all respects as County taxes, collected by the
County Treasurer, and shall have all of the priority and lien rights
of other County taxes.

(c)    Tax levy and special assessment.

The County Commissioners shall by ordinance, resolution or levy
fix the time and manner of the payment of the costs of such services,
functions or improvements which shall include principal and interest.
It is provided, however, that any special assessment tax so proposed
shall not be adopted by ordinance, resolution or otherwise, until
the County Commissioners shall give a notice, to be published at
least once a week for two successive weeks in one or more newspapers
published in Prince George's County which has a circulation in the
area affected, which notice shall state the date on which said assess-
ment or levy is proposed to be made and advising all property owners
to appear at a time and place stated in said notice, to show cause,
if any there be, why the said assessment or levy should not be made
as proposed. Any property owner aggrieved by the action of the
County Commissioners shall have the right to appeal to the Circuit
Court of Prince George's County, provide such appeal is taken within
thirty days next succeeding the date on which said assessment is
made.

(1) The special assessment tax levy by the Commissioners for
the improvements as provided in Section 18-24 (a) 1, "the con-
struction, reconstruction of roads, bridges, streets, alleys, sidewalks,
curbs and gutters with storm drainage incident thereto," shall be
on a special benefit assessment basis. When the Commissioners
shall be required to make the special assessment against the abutting
land for these improvements, whether for the construction of road-
ways, bridges, sidewalks, curbs or gutters and/or storm drainage
incident to such improvements, 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-third of the number of linear feet of the side of said
lot, 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 conclusive; and provided,
that in cases of lots, where it be determined to be inequitable to
place the entire cost of such improvements upon property abutting;
or 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, bridges, roadways, side-
walks, curbs, gutters 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