J. MILLARD TAWES, Governor                      2009

tion by the County Commissioners; and the passage of an appro-
priate ordinance, pursuant to the authority of this section, setting
forth the improvements being proposed, the property owners directly
affected, and all material terms of the annual benefit assessments
levied to pay the cost of said improvements, or any reasonable por-
tion thereof, as determined by the County Commissioners; provided
that no assessment shall exceed ten per centum (10%) of the
assessed value of the property after giving effect to benefits accru-
ing thereto from the improvement for which assessed.

(e)  Any interested person feeling aggrieved by the levying of a
benefit assessment under this section has the right to appeal to the
Circuit Court for Harford County within thirty days after the final
adoption of the ordinance by the County Commissioners; and the
Court, sitting without a jury, may 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 sub-title are imposed according to law.

(f)   The authority extended to the County Commissioners by this
section is in addition to, but not in substitution of, the powers here-
tofore vested in them for the improvement of roads in Harford
County.

443. SPECIAL ASSESSMENTS FOR PUBLIC ROADS

(a)  Special assessments for public roads. The County Commis-
sioners of Harford County have the power to levy and collect taxes
in a form of special assessments upon property in a limited and
determinable area for special benefits conferred upon the property
by the installation, construction or reconstruction of roads, curbs
and gutters, storm drainage facilities, roadside beautification, and
sidewalks and to provide for the payment of all or any part of these
projects out of the proceeds of the special assessment. The cost of
any project to be paid in whole or in part by special assessments
may include the direct cost thereof; the cost of any land acquired for
the project; the interest on bonds, notes, or other evidences of in-
debtedness issued in anticipation of the collection of special assess-
ments; a reasonable charge for administering services; and any
other item of cost which may reasonably be attributed to the project.
The County Commissioners, in their discretion may pay a portion of
the cost of any project financed hereunder from moneys appropri-
ated for such purposes in the highways budget of the Department of
Public Works.

(b)  Procedure. The procedure for special assessments as author-
ized in this section is as follows:

(1)   The cost of the project being charged for shall be assessed
according to the front foot rule of apportionment or some other
equitable basis determined by the County Commissioners.

(2)   The amount assessed against any property for any project or
improvement shall not exceed the value of the benefits accruing to
the property therefrom, nor shall any special assessments be levied
which shall cause the total amount of the special assessments levied
by the county and outstanding against any property at any time,
exclusive of delinquent installments, to exceed twenty-five per centum
(25%) of the assessed value of the property after giving effect to