Sec 48-2731. Petitioning for subdivision of district into forty-acre units upon organization

The petitioners joining in a petition for the organization of a drainage district under this chapter may, if they elect, request that the land in the proposed drainage district when organized be subdivided into tracts of not less than forty acres each, as specified in the petition, to the end that the benefits to be derived by any such division by the construction of the proposed drainage works may be determined and the proportionate part of all district taxes and assessments levied and collected may be apportioned and charged against each such subdivision in the proportion that it is determined to be benefited as provided in this article, by the construction of the proposed drainage works.