10 



mproved lies, and shall return their award into said state drainage board, 

 and when the same has been accepted by the board it shall be a final 

 adjudication of all matters referred to said commissioners and shall be 

 binding on all parties, and a copy shall be sent to the county commis- 

 sioners of each of the counties in which the land lies; and in like manner 

 said drainage district commissioners shall return and file their award as 

 to the pajTnent of the cost of maintenance of drains and ditches, and the 

 works or structures taken or otherwise acquired in connection therewith, 

 and determine the proportion in which a town or city shall bear the same. 

 The sum thus ascertained to be due from any town or city to the county 

 shall be paid in not exceeding twenty annual instalments, and each instal- 

 ment shall annually be collected as a tax from the said town or city. 



Section 8. The assessors of each of the towns or cities shall annually 

 divide and apportion the sums which their respective municipalities are 

 required to pay upon the land benefited as hereinbefore provided, during 

 each of the said twenty years or such part thereof as they may determine, 

 in proportion to the benefit received, but no apportionment shall be 

 made that exceeds the special benefit received bj^ the estate assessed; 

 and the said apportionment shall be added to the tax assessed upon said 

 land, and shall constitute a lien thereon to the same extent and for the 

 same time that taxes assessed are now a lien upon land assessed; and the 

 payment thereof shall be enforced in the manner provided by law for the 

 collection of ordinary taxes : provided, however, that any one assessed may 

 pay the entire amount uncollected on any date when an apportiorunent is 

 made. Any land, the owners or occupants of which appear by the state 

 drainage board's return to be unknown, if the owners or occupants are 

 miknown to the assessors of the town or city where said land is situated, 

 shall be taxed to unknown owners, and shall be a valid tax for the non- 

 payment of which the land may be sold for the non-payment of taxes. 

 Any person or corporation assessed for the taxes may apply for an abate- 

 ment thereof, and shall have the right and be subject to the liabilities per- 

 taining to persons and corporations taxed under the laws of the common- 

 wealth. 



Section 9. The county in which the majority of the land improved 

 lies shall be liable for all damages to property sustained by any person or 

 corporation by the taking of any land easement or rights in land under 

 authority hereof, and any such person or corporation failing to agree with 

 said drainage district commissioners as to the amount of damages sus- 

 tained may have the same determined in the manner established by law 

 in the case of land taken for the lajdng out of highways, provided that 

 application therefor is made within two years after the taking or doing 

 of any other act herein authorized. When a certificate is filed as herein 

 pro\ided, the said drainage district commissioners shall within ten days 

 thereafter notify by mail any owner or occupant, so far as they are known 

 to said commissioners, of property taken or affected by the acts of said 

 commissioners, and shall keep a record of such notification, which record 



