J. MILLARD TAWES, Governor                         379

the Commissioners shall declare their confirmation of the assessment
and shall thereafter, by ordinance, order the improvement as pro-
posed in the assessment report.

Immediately thereafter the Administrative Assistant shall record
a notice of assessment, whereupon said assessment shall attach as a
lien upon the property assessed.

34AA. The annual special assessment levied for maintenance and
improvement of open areas in any year shall not exceed twenty-five
cents on each one hundred dollars of assessed value of taxable land
and improvements within the district. The special assessment shall
be levied and collected at the same time, in the same manner, by the
same officers, and with the same interest and penalties as general
taxes levied by the Commissioners.

Notwithstanding any other provisions of this subheading it shall
be sufficient for the ordinance ordering each annual assessment to
state the fact that the several assessments shall be collected by and
payable to the County Tax Collector along with the general taxes
levied for county purposes and shall be subject to the same penalties
and enforcement provisions relating to said general taxes.

The Assessor shall furnish to county officials each year, the neces-
sary information regarding the amounts of assessments that are to
be billed for and collected by the County during the tax-paying period.

34CC.

The proceeds of such annual special assessments shall be paid to the
County Treasurer who shall place the same in a special fund, to the
credit of the District and payment shall be made out of such special
fund only for the purposes provided for in this subheading for such
district. To expedite the making of any such maintenance or im-
provement, the Commissioners may at any time transfer into said
special fund, out of any money in the general fund, such sums as it
may deem necessary, and the sum so transferred shall be deemed as
a loan to such special fund, and shall be repaid out of the proceeds
of the assessments provided for in this subheading.

If a district is organized in any year too late for the levy of a
special assessment in that year or in the next ensuing year, the Com-
missioners are hereby authorized to transfer funds out of the gen-
eral fund of the County to the special fund of the district to be used
for the payment of the expenses of such district until such time as
special assessments receipts are available therefor. The Commis-
sioners shall include in the levy of the special assessment for the
district for the first fiscal year in which the assessment may be
levied or in ensuing years, a sum sufficient to repay the County the
amount so transferred to the district for the portion or portions of
the preceding fiscal year or years for which no levy of assessment
was made for that purpose. The amounts so transferred shall be
repaid into the general fund of the County from the district fund
out of the first available receipts from the assessment levied or as
determined by the Commissioners.

34BB.