48-2733. Division of district into subdivisions and apportionment of benefit units
A. When a district is organized subject to the provisions of this article, the board of directors of the district, after adoption by the board of plans for the conduits, drains and other drainage works and works incident thereto proposed to be constructed by the district, shall appoint two appraisers who shall, together with the engineer for the district, divide the proposed district into subdivisions of not less than forty acres each, and apportion to each such subdivision the amount of benefits which they determine that each such subdivision will receive by the construction of the proposed drainage works.
B. The apportionment shall be made on a system of units in such a manner that there is apportioned against each subdivision determined to be least benefited, one unit of assessment, and against each subdivision receiving a greater benefit successively, a greater number of units, but no subdivision within the district shall have apportioned against it less than one unit nor more than five units.
C. The appraisers and engineer shall, within ninety days after their appointment, make and return to the board of directors of the district, a schedule of all lands within the district showing the number of units apportioned to each subdivision made by the appraisers and engineer. The schedule shall be signed by the appraisers and the engineer of the district, but shall be sufficient if signed by only one of the appraisers and the engineer. The subdivisions and apportionment of units shall be final and binding on all parties upon being approved by the board of directors of the district.
D. The schedule so made, filed and approved shall thereafter remain the basis of fixing the burden for all taxes and assessments which are thereafter levied and collected against the respective subdivisions in the district.