(1)(a) The board of county commissioners shall have the authority to assess all eligible costs incurred in preparing the subdivision exemption plat against the properties included in the exemption plat. The maximum amount of such assessment shall be the maximum cost estimate which was included in the plan for platting. The board of county commissioners may establish a schedule of not more than ten years for repayment of the assessment.(b) The assessment shall become part of the property taxes owed for the affected properties, and the board of county commissioners shall have power to collect delinquent assessments in the same manner that delinquent property taxes are collected. The amount assessed against each of the affected properties shall be proportionate to the benefit received.(2) The district court shall have the authority to charge for the costs incurred in administering sections 30-28-307 and 30-28-309. Such costs shall be paid by the county at the time these duties are performed, and the county shall be reimbursed for such costs by adding a proportionate amount of such costs to the property owners' assessments which are levied in accordance with subsection (1) of this

formed, and the county shall be reimbursed for such costs by adding a proportionate amount of such costs to the property owners' assessments which are levied in accordance with subsection (1) of this section.L. 88: Entire part added, p. 1122, § 1, effective April 20.