CARROLL COUNTY. 1911

ing of any such specified street, square, avenue or other city thoroughfare,
or part thereof, and the payment of not more than two-thirds of the cost
thereof, as specified by such ordinance, shall be assessed pro rata upon all
the property binding upon such street, square, avenue or other city thor-
oughfare, or part thereof so improved, according to the linear feet of prop-
erty binding upon the same; and the remaining cost of such improvement
or work to be paid by the Mayor and Common Council of Westminster;
provided, that the Mayor and Common Council of Westminster shall give
public notice of the passage of the ordinance submitting this question to
vote, as aforesaid, by publishing said ordinance in one of the newspapers
published at Westminster for four successive weeks prior to such election.

1910, ch. 341, sec. 234 (p. 697).

544. The assessment mentioned in the preceding sections shall be a
lien on the property on which the assessment is made until the same be
paid; and may be collected in any of the methods and ways for collecting
taxes after the expiration of ninety days from the date of the said assess-
ment.

1910, ch. 341, sec. 235 (p. 697).

545. A tenant for ninety-nine years, or for ninety-nine years renew-
able forever, or the executor or administrator of such tenant, or the
guardian of an infant owner, or a mortgagor in possession, shall be deemed
and taken as an owner for the purpose of any application to the Mayor and
Common Council of Westminster authorized by these aforegoing sections;
and a tenant for ninety-nine years, or for ninety-nine years renewable for-
ever, and the executors or administrators of such tenant, or the guardian
of an infant owner, or a mortgagee in possession, shall be deemed and
taken as the proprietor or owner of the estate or property assessable
within the meaning of this Act in reference to streets and sidewalks, gutters
and curbing, as well as for all other purposes and objects by it authorized.

ASSESSMENT.

1910, ch. 341, sec. 236 (p. 697). 1927, ch. 76, sec. 236.

546. Whenever it thinks the public interest requires it, the Mayor
and Common Council of Westminster may cause a new assessment or
re-assessment to be made of all property in the city, real, personal and
mixed, which is subject to assessment for either county or State taxes
under the general or local laws of this State, whether the owners thereof
reside within or without the city; and it shall prescribe the manner in
which such assessment shall be made, and provide for hearing appeals
and adjusting all differences in valuation and disputes in relation to such
assessment; make transfers and abatements and do all other acts and
things necessary for making and completing such assessment. It may
provide by resolution for the annual assessment of property not included
in the last general assessment and making abatements. The assessments
heretofore made under any ordinance or resolution passed by said cor-