A. 
Cost of project. In this section "cost of a project" may include:
(1) 
The direct cost of a project;
(2) 
The cost of any land acquired for a project;
(3) 
The interest on bonds, notes, or other evidences of indebtedness issued in anticipation of the collection of a special assessment;
(4) 
A reasonable charge for the services of the administrative staff of the County; and
(5) 
Any other item of cost which may reasonably be attributed to the project.
B. 
Assessments for special benefits.
(1) 
The County Commissioners may levy and collect taxes in the form of a special assessment on property in a limited and determinable area for special benefits conferred on the property from the construction and paving of public ways, roads, and sidewalks.
(2) 
The County Commissioners may provide for the payment of all or part of the cost of a project out of the proceeds of the special assessment.
A. 
Cost. The cost of the project for which a charge is made shall be assessed according to the front foot rule of apportionment or according to another equitable basis determined by the County Commissioners.
B. 
Assessment limit. The amount assessed against any property or any project of improvement may not exceed the value of the benefits accruing to the property.
C. 
Classes of property; rates.
(1) 
Affected property may be divided into different classes and affected property in different classes may be charged different rates.
(2) 
Affected property in the same class shall be charged the same rate.
D. 
Method of levy. All special assessment charges shall be levied by the County Commissioners by resolution.
E. 
Public hearing.
(1) 
Before levying a special assessment charge, the County Commissioners shall hold a public hearing.
(2) 
The hearing shall be held at least 10 days and not more than 30 days after the Executive Assistant completes publication and service of notice under Subsection F of this section.
(3) 
After the hearing, the County Commissioners may vote to proceed with the project and may levy the special assessment.
F. 
Notice.
(1) 
The Executive Assistant to the County Commissioners shall give notice of the:
(a) 
Nature and extent of the proposed project;
(b) 
Kinds of materials to be used;
(c) 
Estimated cost of the project;
(d) 
Portion of the cost to be assessed;
(e) 
Number of installments in which the assessment may be paid;
(f) 
Method to be used in apportioning the cost;
(g) 
Limits of the proposed area of assessment; and
(h) 
Time and place at which an interested person or that person's agent or attorney may appear before the County Commissioners and be heard concerning the proposed project and special assessment.
(2) 
Notice shall be given by registered mail to the owner of record of each parcel of property to be assessed, which notice shall be sufficient if sent to the person in whose name the property is assessed for taxation.
(3) 
Notice shall be published at least once in a newspaper of general circulation in the County.
(4) 
The Executive Assistant shall present at the hearing a certificate of publication and a certification of mailing of copies of the notice. The certificates shall be considered proof of notice.
(5) 
Failure of an owner to receive the mailed copy does not invalidate the proceedings.
G. 
Appeal. Any interested person feeling aggrieved by the levying of a special assessment under this article may appeal to the Circuit Court of Queen Anne's County within 30 days after the County Commissioners levy the assessment.
H. 
Payments.
(1) 
Special assessments may be made payable in annual or more frequent installments over a period of time not to exceed 30 years and in a manner determined by the County Commissioners.
(2) 
The County Commissioners shall determine when the installments are due and payable.
(3) 
Interest may be charged on installments at a rate to be determined by the County Commissioners.
I. 
Overdue assessments.
(1) 
A special assessment installment shall be overdue six months after the date on which it becomes due and payable.
(2) 
A special assessment is a lien on the property. All overdue special assessments shall be collected in the same manner as County taxes or by suit at law.
J. 
Public record.
(1) 
For the purpose of giving notice to the public of existing liens and charges against any property for benefit assessments, the Finance Office shall keep a public record of the names of property owners that have benefit charges assessed and the amount of the charges.
(2) 
The record of benefit assessments shall be legal notice of such liens.
K. 
Billing and collection. The Finance Office shall bill and collect all special assessments.