Montgomery County sentinel. [volume] (Rockville, Md.) 1855-1974, 1896-04-17

paid; provided, that no ordinance shall
be adopted except by yea and nay vote
and the names of the members of tn,
Council voting for and against the SAME
shall be entered in the minutes. The
Mayor and Council shall have power, in
their discretion, to appropriate money
to aid in promoting the efficiency Of the
public schools located within the limits
of the town.
10. The fiscal year shall begin ON the
first day of July of each year, aud shall
be known by the name of the calendar
year in which it begins.
10. (a) AS soon as may be after the
passage of this Act. and on or before the
10th day of March in each succeeding
year, the Council shall, by resolution,
appoint one or more persons whose duty
1t shall be either to make new assess
ment of all real and personal property
within the limits of the town, accord
ing to such regulations as the Council
may prescribe, or to revise the present
assessment, ny by making such changes
or corrections therein as may be deem.
ed just and proper. by adding thereto
any property subject to taxation not APP
pearing IN the previous assessment, and
l3l by ascertaining, so far AZ may be. all
changes Of ownership up to the date OF
such revision: to the end that all prop
erty may be assessed and taxed in the
names of the legal owners thereof at the
time of the annual assessment or revi-
sion; provided, however, that in the case
of property passing by descent, OF prop
erty in course of administration under q
will or otherwise, it shall be sufficient
to assess and tax the same TO the
"estate" of the deceased owner, and
| lad c.,p 4, huf hn n
of any property cannot. by reasonable
diligence. be ascertained, the same may
be taxed TO the occupant thereof, and IL
there be no occupant, then TO unknown
owner"
[bl The person or persons making the
assessment or revision shall report to
the Council as soon as practicable the
result Of their labors, and the Council
shall at the first regular meeting there
after, hear and determine all appeals OF
complaints in regard thereto ,ad journing
from time 10 lime so long as may be
necessary for that purpose. Notice Of
hearing shall be posted up two weeks be-
fore the date thereof In at least five con-
spicuOus places in the town.
cl Alter all appeals ana complaints,
If any, have been heard and determined,
the Council by an ordinance to be pass
ed not later than the first day of July
following the ordering of the assessment
or revision, shall adopt such assessment
or revised assessment, MS the assessment
| for the ensuing year.
| Tdl The assessment or revised assess
ment shall derive all its validity from
the ordinance of the Council adopting
the same, without regard to any defects
or Irregularities in the proceedings of the
persons originally making the assess
| ment or revision.
II. All taxes chargeable aga INST any
person or corporation shall be "a first
lien, prior to all other liens or incum-
branccs whatsoever, upon all real and
personal property of such person or
corporation
[bI Taxes may be collected by dis
tralnt, or by suit at law or In equity, or
by sale Of real property in the manner
hereinafter prescribed; but no distraint
or attempt 10 distrian, or otherwise to
collect from personally, shall be pre-
requisite to valid sale of real property
according to the methods provided inthe
subsequent provisions of this charter.
lei Faxes and assessments shall be
paid to the Treasurer of the town. The
| actual Incum bent of the treasury Office
Is authorized to collect all taxes and as
sessments due at the time he assumes
bis office, rs well as those falling due
durng his term OF office, and no treas
urer shall be authorized to m AXE any
collection whatever after the end Of his
term
FOL The ordinance levying the taxes
shall, of itself Constitute the Treasurer 3
authority for proceeding to collect the
same, and no other warrant or evidence
of authority shall be required.
| ~ IA 4 70 h.
any demand for taxes, or to render to the
parties chargeable herewith any tax
bills but it shall be the duty of each per.
son chargeable with taxes to attend at
the office of the Treasurer and pay the
same sometime between the first day Of
July and the first day OF November III
each year
Is. On or before the last day OF June
| in each year, the Council shall, by ordi-
nance, levy the general taxes for the ifs
cal year next ensuing, which taxes shall
not exceed s1venty.6ve cents on each
one hundred dollars Of assessabie prop.
erty such taxes shall be due immedi-
ately on the levy thereof, and II the
taxes due from any perSon or corpora
ton shall not be paid before the Il, 81 day
of November following, there shall be
added on that day IL penalty OF one per
|
one per cen.um on the first day of each
succeeding month, until such taxes and
penalties shall be paid
Ibl On or before the third Monday in
April If each year, but not earlier than
the first day of April, the Treasurer
shall offer at public sale, at some place
I within the town. to be designated IN his
public notice OF sale, all real property
which Is then subject to lien for deln'
quent taxes under the PROVISIONS OF this
charter, whether for the year current OF
| for previous years; OF so much thereof
AS may be necessary to pay the delin.
quent taxes due from the owners thereof
respt ctively, with penalties and costs,
including the proportional cost OF Civ.
ing notice by advertisement or posted
notices, as hereinafter provided. Pro-
vided, however, that tax sale may be
made in the present year at any time
before the last Monday In May
lei The notice of the sale shall state
the time and place Of sale, the name or
names of persons TO whom each piece
of property is assessed, and the total
amount Of taxes, penalties and costs
due from each person, computed to the
day o. the sale. Subdivided property
shall be designated by lot, block and sub
division. Property not subdividcd shall
be briefly described 80 as to identify the
land TO be sold.
Idl The notice shall be published once
in each week, for three successive weeks,
In some newspaper published in the
town, IL any such there be, and the last
day of publication shall be at least three
days before the day of sale. II there
be no ne wspaper regularly published in
the town as often as once week, or II
the proposed charge for publication
shall be deemed excessive by the COun'
Gil, then the notice shall be printed and
posted up in at least five conspicuous
places ia the town, at least three weeks
before the day of sale, and no Otbel
notice shall be required
lei The Treasurer shall continue TO re
ceive such taxes as are rendered, witt
penalties aud proportional cost of Civ