1.    If the water resource board proposes to make any special assessment under this chapter, the board, before the hearing required under section 61-16.1-18, shall inspect all lots and parcels of land which may be subject to assessment and shall determine from the inspection the particular lots and parcels of lands which, in the opinion of the board, will be benefited by the construction of the work for which the assessment is made. The board shall determine the proportion of the total cost of acquiring right of way and constructing and maintaining the project in accordance with, but not exceeding, the benefits received, against any county, township, or city, in its corporate capacity, which may be benefited directly or indirectly and any lot, piece, or parcel of land which is directly benefited by the project.

2.    In determining benefits the board shall consider, among other factors, property values, degree of improvement of properties, and productivity. Property belonging to the United States is exempt from assessment under this chapter, unless the United States has provided for the payment of any assessment levied against the property for benefits received. Benefited property belonging to counties, cities, school districts, park districts, and townships is not exempt from assessment under this chapter, and political subdivisions whose property is assessed shall provide for the payment of the assessments, installments, and interest by the levy of taxes according to law. Any county, township, or city assessed in its corporate capacity for benefits received shall provide for the payment of the assessments, installments, and interest from the political subdivision’s general fund or by levy of a general property tax against all the taxable property in the political subdivision in accordance with law. Tax limitations provided by any statute of this state do not apply to tax levies made by a political subdivision for the purpose of paying any special assessments under this chapter.

3.    The board shall prepare a list identifying the assessments allocated to each lot and parcel of land for the project. A certificate signed by a majority of the members of the board must be attached to the list and state the assessment in the list is based on a correct determination of the benefits to the assessed land described to the best of the members’ judgment. The certificate also must identify the several items of expense included in the assessment.