Section 26-801 - Imposition of Special Assessments on Benefited Lands

(a) A special assessment imposed under this title shall be imposed on the lands benefited by a drainage project. (b) If a tract of land subject to a special assessment under this title is divided, the board of managers shall determine the ratio in which any later special assessment is to be imposed on each subdivided tract of land based on the proportion of the benefit to each tract.