Marvin Mandel, Governor                         1871

19 27. Certain persons deemed owners for purposes of division.
Whenever any person shall occupy, or shall be in actual possession,

or have charge, care or control of any property within the county,

as executor, administrator, trustee, guardian or other fiduciary, or

as agent, such person shall be deemed and taken to be the owner

of such property within the true intent and meaning of Sections

19-21 to 19-26 of this Code so far as the same may affect such

property, in the same manner, and subject to the same consequences

in every respect prescribed by Sections 19-21 to 19-26 of this Code

as if such person were actually the owner of such property, and

notice to any such person by the county as hereinbefore prescribed,
shall be deemed and taken to be as good and sufficient notice as if

such person were actually the owner of such property.
CHARGES AND ASSESSMENTS

III

19-28. Front foot benefit assessments.

19-18.

(a) Authorized for AUTHORIZED. FOR the purpose of pay-
ing the interest and principal of the bonds issued by the
county as in this subtitle provided, for the water supply, sew-
erage or drainage systems to be constructed, purchased or es-
tablished under this chapter SUBTITLE, the county is hereby
empowered to establish a proper and reasonable charge for connec-

tion with said water supply, sewerage and drainage system so to

be constructed, purchased or established as aforesaid and to fix an
annual assessment on all properties, improved or unimproved, bind
ing ABUTTING upon a street, road, lane, alley or right-of-way in
which a water main, sewer or drain has been built. The said
annual assessment shall be made upon the front foot basis,
and the first payment shall be collected during the year in
which the construction is completed on the water supply
MAIN, sewerage or drainage systems, or in which the sys-
tems are purchased or acquired. At least sixty days before
the beginning of each fiscal year, the county shall certify to the
county treasurer, in such manner as shall be prescribed by him,
the annual benefit assessments to be collected for such year. The
county treasurer shall include such assessments so certified in the
county tax bills for the properties affected and shall remit to the
county at regular intervals the proceeds from the collection of said
assessments. If construction of a water supply, sewerage or drain-
age system, or any part thereof, is completed after the beginning
of any fiscal year, the properties benefited shall be charged for such
ASSESSED FOR THE REMAINDER OF SUCH year a propor-
tion PORTION of the annual assessments fixed by the county for
such properties, determined by the ratio which SUCH PORTION
DETERMINED BY MULTIPLYING THE ANNUAL ASSESS-
MENT FOR SUCH PROPERTY BY A FRACTION, THE NUMER-
ATOR BEING the number of months in such year in which service

is available bears to the total number of months of said year.

AND THE DENOMINATOR BEING TWELVE. Said par-
tial assessments may be certified to the county treasurer
not more often than once each quarter and, if so certi-
fied, shall be billed by the county treasurer at the same