§ 41-8-117 — Appointment of appraisers and appraisal of benefited property

If the board of directors determines that the proposed
improvement or project should be constructed and that the costs
thereof should be paid by special assessment against the land
benefited by such improvement or project, it shall appoint three
(3) qualified and disinterested residents of the state to act as
appraisers. The appraisers shall inspect the plans and
specifications of the proposed improvement or project and
examine all land likely to be benefited thereby. The appraisers
shall make and file with the board of directors a detailed
report showing all tracts of land within the watershed
improvement district found to be benefited, together with the
acreage thereof, the name of the record owner of each tract, the
amount each tract will be benefited, and the amount of
assessment to be levied against each tract, which assessment
against each tract shall be in proportion to the benefits
accruing to such tract. Any necessary expenses connected with
making the appraisal by the three (3) appraisers shall be paid
by the watershed improvement district.