(a)
(1) As soon as plans for the improvement work have been completed or a contract has been entered into with the United States, the board shall proceed to assess the lands within the district on the basis of benefits accruing from works of improvement for irrigation, drainage, flood control, prevention of seepage of irrigated lands, prevention of erosion, floodwater, and sediment damages, and the conservation, development, utilization, and disposal of water.
(2) A separate book shall be maintained with respect to assessments of benefits on the basis of benefits derived from works of improvement for irrigation, drainage, flood control, prevention of seepage of irrigated lands, prevention of erosion, floodwater, and sediment damages, and the conservation, development, utilization, and disposal of water.
(3) The board shall cause to be inscribed in the book the description of each tract of land and shall assess the value of the benefits to accrue to each tract by reason of the improvements and enter the assessment of benefits opposite the description, together with an estimate of what the landowner will probably have to pay on the assessment.
(4) Their assessment shall embrace not merely the land but all public and corporate roads, railroads, tramroads, and other improvements on lands that will be benefited by the district.
(5) They shall place opposite each tract of land the name of the owner, as shown by the last county assessment, but a mistake in the name shall not vitiate the assessment. They may correct evident errors which occur in the county assessment list.
(b) If any landowner, any private corporation, or any other drainage district has made any improvements or works that can be profitably used as a part of the general system, the value of those improvements or works shall be assessed by the board, shall separately appear upon their assessment, and shall be paid for by the district, either in cash or by reduction of assessments.
(c) The board shall also assess all damages that will accrue to any landowner by reason of the proposed improvement, including all injury to lands taken or damaged. Where they return no such assessment of damages as to any tract of land, it shall be deemed a finding by them that no damage will be sustained.