When the board receives a maintenance report under section 38 of this chapter, it shall prepare a schedule of assessments that includes the following items:

1. (1) A description of each tract of land determined to be benefited, and the name and address of the owner, as listed on the county surveyor's report.
2. (2) The percentage of the estimated cost of periodically maintaining the drain to be assessed against each tract of land. The percentage shall be based upon the benefit accruing to each tract of land from the maintenance, and must be at least one hundred percent (100%) and as near to one hundred percent (100%) as is practicable.

3. (3) The amount annually assessed against each tract of land for maintenance.

   The board may consider the factors listed in section 112 of this chapter in preparing the schedule.

   [Pre-Local Government Recodification Citation: 19-4-4-2.]

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