J. MILLARD TAWES, GOVERNOR                               353

cost of the engineering and financial report incident thereto together
with the unamortized balance of the cost of all facilities previously
installed by the Commission in the area involved shall not exceed
twenty-five per cent (25%) of the assessed property value including
improvements thereon as fixed for county taxation purposes in said
area or locality and if the project is feasible from an engineering or
financial standpoint, then the Commission shall declare the area de-
scribed in the petition and survey a district or districts for the service
or services approved at said meeting. If the Commission shall deny
the petition, a majority of the land owners in said area or locality
may petition the Commission to prepare 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 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) Surveys.—After the Commission has been credited with the
expense to be incurred in the preparation of the surveys, plans, en-
gineer's reports 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 publication in one or more newspapers within the County once a
week for three (3) successive weeks and by handbills posted and cir-
culated in the area or locality where said proposed district is con-
templated, 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 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 previ-
ously installed by the Commission in the area involved, is estimated
to exceed [fifteen per cent (15%)] twenty five per cent (25%) 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 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 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 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 Wicomico County who shall
review, after due notice of hearing, the Commission's decision. If
the County Commissioners shall find that the costs of installing such
facilities and establishing a new district, together with the unamor-
tized balance of the cost of all facilities previously installed by the
Commission in the area involved, will not exceed [fifteen per cent
(15%)] twenty five per cent (25%) of the assessed property value