(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.
Structure Maryland Statutes
Division V - Other Local Entities
Title 26 - Public Drainage Associations
Section 26-801 - Imposition of Special Assessments on Benefited Lands
Section 26-802 - Implementation of Plan
Section 26-803 - Issuance of Bonds or Notes
Section 26-804 - Annual Special Assessment for Maintenance and Operation
Section 26-805 - Duties of County Tax Collector
Section 26-806 - Collection of Special Assessments if Land in Multiple Counties
Section 26-807 - Order of Payments to Be Made by Board of Managers