4696

MUNICIPAL CHARTERS

COUNCIL [burgess and commissioners] of Funkstown, and now
in force, and not in conflict with the provisions of
sections 243—245, are hereby continued in force until the
same are repealed or modified.

246.    TAXES; RATE, COLLECTION.

The MAYOR AND COUNCIL [Burgess and Commissioners] of
Funkstown shall levy, annually an equal tax on the
taxable property, both real and personal, in such an
amount, not to exceed seventy (70) cents on every one
hundred dollars' worth of taxable property in said town,
as they may deem necessary and proper for the various
needs and purposes of the town. The MAYOR [Burgess],
with the approval of the COUNCIL [Commissioners], shall
appoint a collector to collect the tax so levied and
prescribe his term of office and compensation, which said
collector, before entering upon the duties of his office,
shall be required to give bond with a surety or sureties
for the faithful performance of his duties, in such an
amount as may be deemed adequate by said MAYOR AND
COUNCIL [Burgess and Commissioners], said bond to be
approved by said MAYOR AND COUNCIL [Burgess and
Commissioners]. Such taxes, when levied, shall be a lien
upon property, as now provided by law as to State and
County taxes, and shall be collected as State and County
taxes are collected, and in addition thereto the said
collector shall also have the power to collect said taxes
by an action of debt before a Justice of the Peace, with
the right to either of the parties to the action to
appeal to the Circuit Court for Washington County.

247.    ASSESSMENTS; HOW MADE.

All property within the taxable limits of the town
of Funkstown, or that may have a situs there, by reason
of a residence of the owner therein, shall be taxed for
municipal purposes and the assessment for town purposes
shall be the same as that for State and County purposes
and in case any real estate assessed for State and County
purposes be divided by the town boundaries, the MAYOR AND
COUNCIL [Burgess and Commissioners] shall place a fair
valuation upon that contained within the town limits and
make a just apportionment of said assessment. Should any
property liable to be taxed for town purposes be omitted
in the county assessment, the MAYOR AND COUNCIL [Burgess
and Commissioners] shall have power to include said
property in the town assessment and impose a just
valuation thereon.

248. OPENING STREETS AND ALLEYS.

The MAYOR AND COUNCIL [Burgess and Commissioners]
may open such streets and alleys as have been closed up,