J. MILLARD TAWES, Governor                        765

may also provide for annual benefit assessments to be levied against
the abutting properties for the purpose of reimbursing the county
for the cost of such improvements and the time and manner of
payment, but not to exceed ten 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 Commissioners may upon petition to the
Circuit Court be allowed the payment of their lien.

(b)  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 Treasurer of Queen Anne's County shall keep a
public record of the names of property owners and amount of said
benefit charges. The record so maintained by the Treasurer of said
benefit assessments shall be legal notice of such liens.

(c)  The County Commissioners shall, on or before January 1 of
each year, certify its benefit assessments hereunder to the Collector
of State and County Taxes for Queen Anne's County for collection
from the property owners affected, and said Collector shall add said
benefit assessments to the State and County property tax bills for
collection each year (subject to discount and interest allowances or
charges as now provided by law for Queen Anne's County taxes on
real property) without interest or discount and upon failure of pay-
ment of said benefit assessments, they may be deducted from any
surplus in the hands of the Collector of State and County Taxes for
Queen Anne's County after a sale for non-payment of State and Coun-
ty property taxes (under proper order of the Circuit Court). In the
alternative, the lien created by the annual benefit assessments may be
enforced by bill in equity or by action in personam.

(d)  Before the powers granted by this section to the County Com-
missioners shall be exercised there shall first be the petition of prop-
erty owners as hereinbefore provided requesting improvements;
public hearing upon said petition after ten days' notice in a news-
paper regularly published in Queen Anne's County; approval of said
petition by the County Commissioners; and the passage of an appro-
priate ordinance, pursuant to the authority of this section, setting
forth the improvements being constructed, the property owners af-
fected, and all material terms of the annual benefit assessments levied
to pay the cost of said improvements, or any reasonable portion
thereof, as determined by the County Commissioners; provided that
no assessment shall exceed the total assessed value of the property, ex-
cluding any improvements thereon, after giving effect to benefits
accruing thereto from the improvement for which assessed.

(e)  Any interested person feeling aggrieved by the levying of any
benefit assessment under this section shall have the right to appeal
to the Circuit Court for Queen Anne's County within thirty days
after the final adoption of the ordinance by the County Commis-
sioners, 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 imposed according
to law.

(f)   The authority extended to the County Commissioners by this
section shall be in addition to, but not in substitution of, the powers