378                              LAWS OF MARYLAND                       [CH. 171

The employee, as designated above may enter into such annual
contracts as may be required for performance of the work or may
cause any part or parts thereof to be performed or furnished by the
County and may employ the necessary labor and provide, by pur-
chase order when necessary, the required materials and equipment
and shall cause the said work to be performed or furnished. It may
issue interdepartmental purchase orders for the furnishing of main-
tenance or incidental services or supplies, where necessary or in the
public interest by reason of circumstances, such purchase orders to
be at established rates or upon terms that may be agreed upon be-
tween the said Board and the board or other proper officers of the
department from which the purchase may be made.

The costs and expenses of all work to be done or furnished by the
County shall be paid for from the special fund for the work provided
for in Section 34DD hereof, or out of any fund which may be pro-
vided or advanced by the Commissioners for expenditure for such
purposes. The payments so advanced may be reimbursed from the
special fund when moneys are available therein.

34Z.

Annually on or before January 31st, the Board shall prepare an
estimate of the expenditures required for the maintenance and im-
provement of open areas under its charge for the ensuing year and
if sufficient funds are not available in the special fund for that pur-
pose, shall file an assessment report with the Commissioners prior
to February 28th. The estimate may also include any advance made
pursuant to Section 34CC or any previous year or years' deficiency
pursuant to Section 34DD and shall include the incidental expenses
of the assessment proceedings. The assessment report shall include
a proposed assessment of all of the estimated costs and expenses of
the improvement proposed to be assessed upon the several lots or
parcels of land in proportion to the respective assessed valuations of
said lots or parcels of land and the improvements thereon as they are
shown on the last tax roll of Carroll County. Said assessment shall
show the parcel number for each such lot or parcel of land as the
respective numbers appear on the assessment diagram on file with
the Assessor and shall make reference thereto.

The report may contain recommended corrections or changes in
the assessment diagram, including changes in the parcel numbers,
to reflect changes in ownership or the division of lots of parcels of
land, as deemed appropriate by the Assessor. The Commissioners
may order the original diagram corrected or changed as to the divi-
sion or dimensions of lots or parcels of land within the district in
such manner as shall seem just and as may in their judgment be
necessary in order that the costs of the work or improvement ordered
may be properly assessed against the properties benefited.

Upon presentation of the assessment report, the Commissioners
shall set a date for the hearing of protests thereto and shall instruct
that notices of said hearing be published in the manner provided for
in Section 34L hereof. At said hearing if no protests are received or
if protests are denied, by a vote of two-thirds of the Commissioners,