THEODORE R. MCKELDIN, GOVERNOR 1599

teen per centum (14%) of the assessed property value as
fixed for County taxation purposes in said sub-district, or
if the project is not feasible from an engineering or a
financial standpoint, then the Commission may, in its dis-
cretion, deny the petition. If the Commission shall deny the
petition, a majority of the landowners in said sub-district
may petition the Commission to prepare surveys, plans,
engineers' reports, and estimates, and all costs to be in-
curred in making such surveys, plans, engineers' reports,
and estimates, shall be borne by the landowners within the
area, which estimated costs shall be certified by the Com-
mission to the County Commissioners, who shall, in their
next annual levy, include a tax on all land and improve-
ments assessed for County tax purposes within said sub-
district, in rate and amount sufficient to pay the Commis-
sion for such estimated costs, which tax shall be levied and
collected and have the same priority right, bear the same
interest and penalties, and in every respect be treated as
County taxes. The County Commissioners shall pay to the
Commission said tax funds as collected. After the Com-
mission has been paid for the expense to be incurred in the
preparation of the surveys, plans, engineers' reports and
estimates, then the Commission shall cause to be prepared
such surveys, plans, engineers' reports and estimates, and
after the completion of the same the Commission shall give
notice by publication in one or more newspapers within
the County, and by hand bills posted and circulated in the
locality where said proposed facilities are contemplated,
which notice shall specify the proposed area to be served,
together with the time and place of a hearing to be held,
at which hearing a complete report shall be made as to the
probable cost of the facilities contemplated. If the probable
cost of the proposed facilities, plus the unamortized balance
of the cost of facilities theretofore installed in said sub-
district by the Commission, is estimated to exceed four-
teen per centum (14%) of the assessed property value
as fixed for County taxation purposes in said area, or if
the project is not feasible from an engineering or financial
standpoint, then the Commission may, in its discretion,
by written order, deny the petition. Such order shall be
published in one or more newspapers in the County, and
by hand bills posted and circulated within the sub-district
involved. If ten (10) of the petitioners, as referred to in
this section, are dissatisfied with the order of the Com-
mission, they shall have the right to take and enter, within
ten (10) days after the first publication of said order as
above provided, an appeal to the County Commissioners of