§ 61-35-64 — When assessments may be made

After the requirements of this chapter have been satisfied and a contract and bond for any
work for which a special assessment is to be levied have been approved by the district board,
the board may direct special assessments to be levied for the payment of appropriate costs and
the secretary shall certify to the board the items of total cost to be paid by special assessments
so far as they have been ascertained. The certificate must include the estimated construction
cost under the terms of any contract, a reasonable allowance for cost of extra work that may be
authorized under the plans and specifications, acquisition of right of way, engineering, fiscal
agents' and attorney's fees for any services in connection with the authorization and financing of
the improvement, cost of publication of required notices, printing of improvement bonds, cost
necessarily paid for damages caused by such improvement, interest during the construction
period, and all expenses incurred in making the improvement and levy of assessments.
A contract or contracts may not be awarded which exceed, by forty percent or more, the
estimated cost of the project as presented to and approved by the affected landowners.