Section 14-121-1104 - Authority to merge(a) Any drainage district may merge all its required duties, obligations, and purposes whereby it carries out drainage projects with the duties, obligations, and purposes required of any other drainage district if it follows the terms and procedures of this subchapter in order to merge with the other drainage district.(b) In order to effect the merger, the drainage district may:(1) Combine into one (1) operation the organization and administration of the drainage districts and the operation and maintenance of the drainage levees and projects for which the districts were originally created;(2) Levy and collect one (1) assessment for construction, operation, and maintenance of any and all operations and projects coming under the management and control of various districts prior to the merger and operations commenced by the district subsequent to merger;(3) Use the funds arising from the assessments so levied for the payment of any obligation incurred in the construction, operation, or maintenance of any operation or project merged; and(4) Cause an assessment of benefits to be made of the benefits arising from the merged construction, operation, and maintenance for which the districts were originally created and for those arising from the merged district.