J. MILLARD TAWES, GOVERNOR                               371

thereby on a square foot basis and the said county commissioners
may contribute to the cost of any such improvements from general
funds.

23F. In the exercise of the powers granted by Section 23E herein,
the county commissioners may, by proper ordinance passed in ac-
cordance with the provisions of Section 3 of Article 25 of the Anno-
tated Code of Maryland (1957 Edition), adopt all necessary rules and
conditions for the construction and maintenance of such drainage
projects. Such ordinance may also provide for the annual benefit
assessment to be levied against the abutting properties and other
properties deriving a benefit from such drainage project on a square
foot basis for the purpose of reimbursing the county for the cost of
such projects and the time and manner of payment, but not to ex-
ceed five years.

Annual benefit assessments shall be a first lien upon the property
against which they are assessed, until paid, subject only to prior
State and County taxes, and if any property be sold for State and
County taxes, and there remains a surplus, then the county commis-
sioners may upon proper petition to the Circuit Court be allowed the
payment of their lien.

23G. For the purpose of giving notice to the general public as to
existing liens and charges against any property for benefit assess-
ments, the county commissioners shall keep a public record of all
names of property owners and the location of said property, and the
amount of said benefit charges among the land records of Wicomico
County under the supervision of the clerk of the circuit court, and
the recordation with said clerk of said benefit assessments shall be
legal notice of such liens,

23H. The county commissioners shall, on or before July 1 of
each year, certify its benefit assessments hereunder to the Treasurer
of Wicomico County for collection from the property owners affected,
and said treasurer shall add said benefit assessments to the State and
county property tax bills for collection by October 1 in each year
without interest or discount, and upon failure of payment of said
benefit assessments, they may be deducted from any surplus in the
hands of the treasurer after a sale for non-payment of State and
county property taxes under proper order of the Circuit Court. In
the alternative, the lien created in favor of annual benefit assess-
ments may be enforced by bill in equity or action in personam.

23-I. Any interested person, feeling aggrieved by the levying of
any benefit assessment under this section shall have the right to ap-
peal to the Circuit Court for Wicomico County within thirty days
after the final adoption of the ordinance by the county commissioners
and such court, sitting without a jury, is authorized to hear and
determine whether the county commissioners acted pursuant to the
authority granted herein and whether the benefit assessments levied
pursuant to the provisions of this Act are fair and equitable and im-
posed according to law.

23J. The authority extended to the county commissioners by this
section shall be in addition to, but not in substitution of, the powers
hereinbefore vested in them for the construction and maintenance of
drainage projects in Wicomico County.