The county commissioners or county council shall review the report required under § 27–302 of this subtitle at its first meeting after receiving the report. The board of viewers shall be present at the meeting. The county commissioners or county council shall dismiss a petition filed under § 27–201 of this title at the cost of the petitioners if: the board of viewers finds that the drainage: is not practicable; will not benefit the public health or any public highway; or does not promote the general welfare of the community; and the county commissioners or county council approve the finding. If the finding of the board of viewers is favorable to the drainage project and the county commissioners or county council support the finding after hearing all of the evidence, the county commissioners or county council shall: make any necessary recommendations to the board of viewers; direct the board of viewers to make a complete survey, plans and specifications, and an estimate of cost for any tile, drain, levee, or other improvement; and specify a time when the board of viewers shall file a final report, not to exceed 60 days, unless extended by the county commissioners or county council in writing.