J. MILLARD TAWES, GOVERNOR                            375

the project is not feasible from an engineering or financial stand-
point, then the Commission may in its discretion deny the petition.
If the Commission shall deny the petition, a majority of the land
owners in said area or locality may petition the Commission to pre-
pare surveys, plans, engineer's reports and estimates and all costs to
be incurred in making said surveys, plans, engineer's reports and
estimates, shall be borne by the land owners within the area or
locality, which estimated cost shall be certified by the Commission to
the County Commissioners who shall, in their next annual levy,
include a tax on all land and improvements assessed for county tax
purposes within said area or locality, in rate and amount sufficient
to pay the Commission for such estimated costs, which tax shall be
levied and collected and have the same priority right, bear the same
interests and penalties and in every respect be treated as county
taxes. The County Treasurer shall credit to the Commission said tax
funds as collected.

(b) After the Commission has been credited with the expense to
be incurred in the preparation of the surveys, plans, engineer's re-
ports and estimates, then the Commission shall cause to be prepared
such surveys, plans, engineer's reports and estimates, and after the
completion of the same the Commission shall give notice by publica-
tion in one or more newspapers within the County once a week for
three (3) successive weeks and by handbills posted and circulated in
the area or locality where said proposed district is contemplated,
which notice shall specify the proposed area to be served, and the
proposed urban service or services to be furnished therein, 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 and the establishment of a [sanitary] district. If the
probable costs of the proposed facilities in said new district, to-
gether with the unamortized balance of the cost of all facilities pre-
viously installed by the Commission in the area involved, is estimated
to exceed fifteen per cent (15%) 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 or in the
judgment of the Commission is not necessary for the health, safety
and welfare of the residents in said area or locality, then the Com-
mission 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 handbills posted and circulated within the area or
locality involved. If ten (10) of the petitioners, as referred to in this
section, are dissatisfied with the order of the Commission, 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 Wicomico County who shall review, after due
notice of hearing, the Commission's decision. If the County Com-
missioners shall find that the costs of installing such facilities and
establishing a new district, together with the unamortized balance of
the cost of all facilities previously installed by the Commission in
the area involved, will not exceed fifteen per cent (15%) of the
assessed property value as fixed for county taxation purposes within
said area or locality, and if they find that the proposed project is
feasible from an engineering and financial standpoint, and if, in
addition thereto, they shall find that it is necessary to the public
health, safety and welfare of the residents therein that said
[sanitary] district be established, they may in their discretion