In the report of the appraisers so appointed they shall specify each tract of land by proper description, and the ownership thereof, as the same appears on the transfer books in the auditor's office.
In estimating the benefits as to the lands not traversed by said improvement, they shall not consider what benefits such land shall receive after some other improvements shall have been constructed, but only the benefits which will be received by reason of the construction of the improvement in question as it affords an outlet to the drainage of such lands, or brings an outlet nearer to said lands or relieves the same from overflow and relieves and protects the same from damage by erosion.
[S13, § 1989-a13; SS15, § 1989-a12; C24, 27, 31, 35, 39, § 7467; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 455.47]
89 Acts, ch 126, § 2
CS89, § 468.40
Referred to in § 468.8, 468.13, 468.184
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