(1) Whenever the board of directors shall deem it expedient or necessary to construct, repair or maintain ditches, flumes, dikes, aqueducts or other improvements as provided in section 43-331, Idaho Code, or to employ the services of some competent person to distribute and apportion water for any subdivision, as provided in section 43-332, Idaho Code, it shall declare such necessity by resolution.
(2)  A resolution shall be posted in three (3) public places in the subdivision for five (5) days. Within ten (10) days from the date when the resolution is posted, the owner of any property within the tract may file with the secretary a written remonstrance against the proposed improvement or employment. The board hearing such remonstrances may, in its discretion, overrule any remonstrance and by a resolution order construction, repair or maintenance of the improvements. The board may either enter into a contract to complete the improvement or, in its discretion, complete the improvement under its own supervision. After the work on the improvement is completed the board shall, by resolution, apportion the costs and shall declare an assessment upon each tract benefited, which assessments shall be final and conclusive.