§ 41-9-217 — Contents; assessments for construction generally

They shall apportion and assess the part of this "cost of
construction," not assessed as above, against the several
benefited tracts, lots and easements in said drainage district,
in proportion to the benefits which they have assessed against
the same, by setting down opposite each tract, lot or easement,
the sum which they assess against the same for construction. The
assessments which together make up the cost of construction, as
above defined, are herein referred to as "assessments for
construction".