Section 280-R. Expense of the improvement

The cost of establishment of a
  county district and the furnishing  of  the  improvement  therein  shall
  include  the  amount  of  all  contracts,  the  costs  of  all lands and
  interests  therein  necessarily  acquired,  the  costs  of  erection  of
  necessary  facilities  and appurtenances for operation or administration
  of the improvement,  the  costs  of  necessary  original  equipment  for
  operation  or  administration  of the improvement, printing, publishing,
  interest on loans, legal and engineering services and all other expenses
  incurred or occasioned by reason of the establishment  of  the  district
  and  the  furnishing  of  the  improvement.  In  addition there shall be
  apportioned against, charged to and included in such cost such allowance
  as the governing body may make for expenditures made to  the  initiating
  agency  which  are  directly  attributable  to  the establishment of the
  county district, as well as for any  services  rendered  by  the  county
  attorney,  the  county engineer, or any other salaried county officer or
  employee, when such services have been necessary  to  or  occasioned  by
  reason of the establishment of the county district.