§ 41-7-709 — Determination and apportionment of cost of power portion of project

That if any project or amended project includes plans for the
generation of electric energy and power, the board of
commissioners shall ascertain the total cost of all of the
property and works which are necessary to be used in connection
with the generation, sale and distribution of electric energy
and power as set forth in the plans of the district, and shall
also ascertain what portion of the assessment of benefit to
accrue to each tract or parcel of land embraced or to be
included within said irrigation district consists of the
properties and works which are necessary and required to be so
used.