§ 27-701

(a) The board of drainage commissioners shall ascertain the total cost of the drainage project, including the payment of damages awarded to the landowners, after:

(1) the classification of lands and the ratio of assessment of the different classes of lands has been confirmed by the county commissioners or county council at the time of the final hearing; and

(2) any appeal made to the circuit court has been adjudicated.

(b) The total cost of the drainage project may include:

(1) all costs and incidental expenses;

(2) the compensation of members of the board of viewers and assistants and the superintendent of construction;

(3) the expenses of the board of drainage commissioners;

(4) the necessary expenses of maintaining the drainage project for a period of 3 years after the completion of the construction work; and

(5) the payment of interest on drainage bonds for a period of 3 years.

(c) (1) The board of drainage commissioners, under the direction of the chair and secretary of the board, shall certify to the designated officer the total estimated cost of the drainage project.

(2) The certification shall be recorded in the drainage record and open to inspection by any landowner.

(d) If the total estimated cost of the proposed drainage project constructed under this title is less than an average of 25 cents per acre of the total area, the board of drainage commissioners may issue bonds and shall collect the assessment from the landowners.