The board of commissioners of drainage districts are hereby authorized and empowered to assess upon lands within the district, benefited by such filing and appropriation as provided in section 42-2902, a sufficient amount to pay the expenses thereof, which shall be levied and collected in the same manner as funds are now levied and collected for the maintenance of the drainage works and the funds so obtained may be expended for the purposes authorized by this act.
Idaho Code § 42-2903