J. MILLARD TAWES, GOVERNOR                               377

served and the proposed urban service or services to be furnished
therein, together with the time and place of the hearing to be held, at
which hearing those present shall be given the probable cost of the
proposed facilities in the area to be served, as shown by the pre-
liminary survey, the probable cost of the preparation of the complete
engineering and financial report incident thereto, and a statement of
the unamortized balance due on facilities theretofore installed by the
Commission in the sub-district involved. If the estimated cost of the
proposed facilities, including the cost of the engineering and financial
report incident thereto, plus unamortized balance of the cost of facili-
ties already installed by the Commission in the sub-district involved,
shall exceed fifteen per centum (15%) 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 discretion, 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 incurred
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 Commission to the County Commis-
sioners, who shall, in their next annual levy, include a tax on all land
and improvements assessed for County tax purposes within said sub-
district, 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 interest 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, engineers' reports
and estimates, then the Commission shall cause to be prepared such
surveys, plans, engineers' reports and estimates, and after the com-
pletion 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 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. 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 fifteen per centum (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, 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 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 Commissioners shall find that
the cost of installing such facilities, plus the unamortized balance of