J. MILLARD TAWES, Governor                    1005

(b)    Cost. The cost of the project being charged for shall be as-
sessed according to the front rule of apportionment or some other
equitable basis determined by the council.

(c)    Amount. The amount assessed against any property for any
project or improvement shall not exceed the value of the benefits ac-
cruing to the property therefrom, nor shall any special assessment be
levied which [shall] causes the total amount of special assessments
levied by the town and outstanding against any property at any time,
exclusive of delinquent installments, to exceed twenty-five per centum
(25%) of the assessed value of the property after giving effect to the
benefit accruing thereto from the project or improvement for which
assessed.

(d)     Uniformity. When desirable, the affected property may be
divided into different classes to be charged different rates, but, except
for this, any rate shall be uniform.

(e)    Procedure. All special assessment charges shall be levied by
the council by ordinance. Before levying any special assessment
charges, the council shall hold a public hearing. The clerk-treasurer
shall cause notice to be given stating the nature and extent of the pro-
posed project, the kind of materials to be used, the estimated cost of
the project, the portion of the cost to be assessed, the number of in-
stallments in which the assessment may be paid, the method to be used
in apportioning the cost, and the limits of the proposed area of assess-
ment. The notice shall also state the time and place at which all
persons interested, or their agents or attorneys, may appear before
the council and be heard concerning the proposed project and special
assessment. Such notice shall be given by sending a copy thereof by
mail to the owner of record of each parcel of property proposed to
be assessed and to the person in whose name the property is as-
sessed for taxation and by publication of a copy of the notice at
least once in a newspaper of general circulation in the town. The
clerk-treasurer shall present at the hearing a certificate of publica-
tion and mailing of copies of the notice, which certificate shall be
deemed proof of notice, but failure of any owner to receive the
mailed copy shall not invalidate the proceedings. The date of hearing
shall be set at least ten and not more than thirty days after the
clerk-treasurer shall have completed publication and service of notice
as provided in this section. Following the hearing the council, in its
discretion, may vote to proceed with the project and may levy the
special assessment.

(f)    Appeals. Any interested person feeling aggrieved by the
levying of any special assessment under the provisions of this section
shall have the right to appeal to the Circuit Court for the County
within ten days after the levying of any assessment by the council.

(g)    Payments. Special assessments may be made payable in an-
nual or more frequent installments over such period of time, not to
exceed ten years, and in such manner as the council may determine.
The council shall determine on what date installments shall be due and
payable. Interest may be charged on installments at the rate to be
determined by the council.

(h) When due. All special assessment installments [shall be] are
overdue six months after the date on which they became due and
payable. All special assessments shall be liens on the property and all