Section 8787 Of Article 2. Assessors And Assessment From California Water Code >> Division 5. >> Part 4. >> Chapter 5. >> Article 2.

. The assessors shall assess upon the lands within the drainage district proposed to be assessed for the plans adopted by the board the sums included in the estimates of the board, and shall apportion the sums according to the benefits that will accrue to each tract of land in the drainage district affected by any particular project or unit by reason of the expenditure.