Section 15-1919. Drainage enhancements

1.  For  the  purpose  of  making apportionments of the cost of future
  drainage construction, allowing credits for  such  construction  already
  completed,  determining  the  economic  feasibility  of  a  contemplated
  construction project and for other purposes, there shall  be  determined
  for  each  parcel  of  land  in  a  district what is called the drainage
  enhancement for such parcel.
    2. Drainage enhancement is a special form of assessed  valuation  made
  for  the  purposes  of  title  19 of this article and used only as such.
  Such enhancement is determined solely on the  basis  of  estimated  land
  value  without  consideration of certain specified conditions and is not
  dependent  on  or  made  in  connection  with  any   specific   drainage
  construction project, completed or proposed. The drainage enhancement of
  any parcel of land is the increase in the value of such parcel which, on
  the   basis   of  prices  of  land  locally  current  at  the  time  the
  determination is made, will occur as the result of improving that parcel
  by drainage works from its original undrained condition to  the  maximum
  condition  of  drainage  which  is  practical. It is the maximum benefit
  which can inure to an undrained parcel  by  drainage  to  the  practical
  limit, is the measure for the apportionment of the cost of such complete
  drainage  construction  and,  as  among  other  parcels, is the relative
  measure of benefits resulting from the construction of  works  giving  a
  less  complete  drainage. Such enhancement, once determined, will remain
  fixed until such time as a  general  change  in  local  land  values  is
  experienced.
    3.  The value of each parcel shall be determined (a) on the assumption
  that no drainage work has ever been done in the district and (b) on  the
  assumption  that  the  land  is drained to the maximum practical extent.
  The  difference  is  the   drainage   enhancement.   In   making   these
  determinations  it  shall  be assumed in both instances that the land is
  devoted to the highest use for which  it  will  be  fitted  by  drainage
  regardless  of  the  fact  that  it  may have to be cleared or otherwise
  prepared for such use, unless it can be shown that drainage will  affect
  the  cost  of  such clearing and preparation in which case due allowance
  shall be made therefor. If a parcel contains lands of  different  values
  it   may   be   subdivided  and  the  enhancement  determined  for  each
  subdivision.
    4. The department may appoint persons as assessors to  assist  in  the
  determination of such drainage enhancements.
    5.  These "drainage enhancements" are the same as the "benefits due to
  drainage" specified in earlier forms of article VIII of the Conservation
  Law,  and  "drainage  enhancements"  specified  in  article  V  of   the
  Conservation  Law as it read on the date of the enactment of the present
  chapter, and any such  "benefits"  heretofore  determined  shall  remain
  unchanged by this amendment, but shall, after this article takes effect,
  be known and used as "enhancements."