(a) In determining benefits to land under sections 39, 50, and 62 of this chapter, the board may consider:

1. (1) the watershed affected by the drain to be constructed, reconstructed, or maintained;
2. (2) the number of acres in each tract;
3. (3) the total volume of water draining into or through the drain to be constructed, reconstructed, or maintained, and the amount of water contributed by each land owner;
4. (4) the land use;
5. (5) the increased value accruing to each tract of land from the construction, reconstruction, or maintenance;
6. (6) whether the various tracts are adjacent, upland, upstream, or downstream in relation to the main trunk of the drain;
7. (7) elimination or reduction of damage from floods;
8. (8) the soil type; and
9. (9) any other factors affecting the construction, reconstruction, or maintenance.

(c) In determining percentages of benefit under sections 39, 50, and 62 of this chapter, the board may consider the percentage of the total cost that was assessed to each tract in the initial construction or in any reconstruction of the drain. However, that percentage is not binding on the board in its current determination, and the board may vary from it as justice requires.

[Pre-Local Government Recodification Citation: 19-4-1-13.]

As added by Acts 1981, P.L.309, SEC.101.