A special assessment imposed under this title shall be imposed on the land benefited by a watershed project. If a tract of land subject to a special assessment under this title is divided, the board of directors shall determine the ratio in which any later special assessment is to be imposed on each subdivided tract of land based on the proportion of the benefit to each tract.

Notwithstanding any other provision of law, a unit of State or local government that is a landowner shall pay a fee or special assessment imposed under this title if the fee or special assessment is imposed on all land that is similarly benefited or damaged by the proposed watershed project in an area affected by a watershed association.

The board of directors shall determine the amount to be raised to implement an approved watershed project. The board of directors shall prepare an assessment list that shows the amount due from each landowner subject to the special assessment. The special assessments imposed on each tract of land shall be proportional to the total assessments. The assessment list required under subsection (b) of this section shall be: signed by the board of directors; and sent to the designated officer. The designated officer shall certify the conformance of the assessment list with this section. After receiving the certification of the assessment list, the county commissioners, county council, or Mayor and City Council of Baltimore City shall certify the assessment list to the county tax collector. The county tax collector shall include the special assessments imposed under this section in the next bills for county taxes. The special assessments are: due and collectible at the same time and in the same manner as county taxes; and subject to the same interest and penalties for late payment and nonpayment as county taxes. If the special assessments collected under this section are insufficient to complete the watershed project, a supplemental special assessment shall be imposed in the same manner.

As an alternative to raising funds as provided in § 25–803 of this subtitle, the board of directors may issue and sell bonds or notes as provided in this section for an amount not exceeding the total cost of the watershed project. The board of directors shall give notice of a proposal to issue bonds or notes by: publication at least once each week for at least 3 weeks in a newspaper of general circulation in the county in which any part of the area affected by the watershed association is located; posting a notice for at least 15 days at the door of the courthouse in the county in which any part of the area affected by the watershed association is located; and posting a notice for at least 15 days at four public places in the area or vicinity of the area affected by the watershed association. The notice shall provide: the proposal to issue bonds or notes to pay for the cost of the watershed project; the amount of bonds or notes to be issued; the interest rate for the bonds or notes or the method of determining the interest; and the date when the bonds or notes are payable. Within 15 days after the publication or posting of the notice in subsection (b) of this section, a landowner may pay to the county tax collector the full amount for which the landowner is liable, as provided in the report of the board of viewers. If a landowner pays the full amount as provided in paragraph (1) of this subsection, the landowner is relieved from further liability for the particular watershed project. Before issuing any bonds or notes under this section, the board of directors shall deduct from the estimated amount of bonds or notes to be issued the amount paid in advance by a landowner and shall issue bonds or notes only in the decreased amount. Any amount paid in advance to the county tax collector shall be held in a separate fund to be added to the proceeds of the bonds or notes issued and to be spent to implement the plan of watershed projects. The board of directors shall: certify to the county commissioners, county council, or Mayor and City Council of Baltimore City the amount of bonds or notes to be issued; and submit an assessment list of all properties for which payments have not been made, showing for each landowner the full amount due, less interest, with the total amount for all landowners equaling the certified amount. After the assessment list has been submitted as provided in subsection (d) of this section, the board of directors shall issue bonds or notes in the certified amount. All bonds or notes issued under this section: shall be sold under the serial maturity plan; shall have a maturity date of 12 years or less from the date of issue; may not be sold for a price less than par; and may be sold at a public or private sale. Subject to paragraph (2) of this subsection, the board of directors may provide for the form, date, interest rate, and other details incident to the offering, sale, execution, and delivery of the bonds. Bonds issued under this section are exempt from §§ 19–205 and 19–206 of this article. The board of directors shall pay the proceeds from the sale of bonds under this section to the county tax collector. The county tax collector shall: retain the proceeds in a special fund; disburse the proceeds as authorized by the board of directors to carry out the plan of watershed projects; and use any surplus to redeem bonds. The board of directors shall certify to the county commissioners, county council, or Mayor and City Council of Baltimore City and to the county tax collector the total amount due each year for the redemption of the bonds or notes issued under this section, including all payments of principal and interest. Each year, the county tax collector shall compute the amount due from each landowner, based on the amounts shown in the watershed assessment list, so that the total amounts individually due in any year equal the aggregate sum required in that year to pay the principal of and interest on the bonds or notes. The county tax collector shall include in the regular tax bill for each taxable year the amounts computed under paragraph (2) of this subsection. The special assessments are: due and collectible at the same time and in the same manner as county taxes; and subject to the same interest and penalties for late payment or nonpayment as county taxes. If the watershed work plan approved by the county commissioners, county council, or Mayor and City Council of Baltimore City provides for adopting any existing watershed project, the board of directors may: pay the amount necessary to acquire the existing watershed project from the proceeds of any bonds or notes issued under this section; or reimburse a landowner from the proceeds of any bonds or notes issued under this section for any amount spent by the landowner in the construction of the existing watershed project. The county tax collector shall report to the board of directors at regular intervals on the amount collected as special assessments during each interval, including a list showing the amount received from each landowner. The board of directors shall order the amount collected as special assessments to be paid by the county tax collector for the principal of and interest on the bonds or notes issued. If an installment of principal of or interest on the bonds or notes issued under this subtitle is not paid at the time and in the manner it is due and payable and the default continues for a period of 6 months, the holder of the bond or note in default shall have a right of action against the board of directors. The circuit court of the county may issue a writ of mandamus against the board of directors that directs the imposition of a special assessment against landowners in default in an amount necessary to meet unpaid installments of principal and interest and the costs of the action. The board of directors shall certify the amount of the special assessment to the county tax collector who shall proceed immediately to collect the special assessment from the landowners in default according to the procedure provided in this subtitle. When the county tax collector collects the amounts certified under paragraph (3) of this subsection, the county tax collector, on order of the board of directors, shall pay the installments of principal and interest in default and the costs of the action. The official bonds of the county tax collector and any other officers shall be liable for the faithful performance of the duties assigned to the officers under this subtitle. The holder of any bond or note in default may bring suit against any officer on the official bond of the officer for failing to perform a duty required under this section. This title shall apply to watershed projects completed under this section as if completed with funds by assessments without issuing bonds or notes.

The board of directors shall impose an annual special assessment on the benefited land to provide a fund to maintain, repair, and operate a watershed project constructed under this title. The amount of the annual special assessment shall be equal to the estimated cost to operate and maintain the watershed project as determined by an annual inspection to be made at a time set by the board of directors, less any amount that may be received from any other source. If the funds received under subsection (a) of this section are inadequate to provide for the necessary maintenance, repair, or operation, a supplemental assessment may be imposed on the benefited land. The assessments under this section shall be imposed and disbursed in the same manner as provided for the special assessments under § 25–803 of this subtitle.

The special assessments imposed under this subtitle shall remain in the county treasury until disbursed by the county tax collector on orders signed by the board of directors. For each watershed association in the county, the county tax collector shall keep a separate record that shows all income and expenses.

If the land affected by the watershed association that is subject to assessment is located in two or more counties, the board of directors shall prepare a separate assessment list for each county. The board of directors shall send the assessment lists for each county to the designated officer for the county in which the watershed association was organized. Except as provided in paragraph (2) of this subsection, the procedure for imposing special assessments under this section shall be as provided for in § 25–803 of this subtitle. The county commissioners, county council, or Mayor and City Council of Baltimore City in which the watershed association was organized shall certify the assessment lists for the other counties to the appropriate governing body. The county commissioners, county council, or Mayor and City Council of Baltimore City shall then certify the assessment lists to the respective county tax collectors for action as provided for in § 25–803 of this subtitle. All money collected in the several counties as provided under this section shall be paid over to the county tax collector of the county in which the watershed association was organized and credited to the watershed association.

From the money that first becomes available under this title to the board of directors, the board of directors shall pay: the compensation and expenses of the board of viewers and the engineers; any damages awarded; any compensation awarded for existing watershed projects; and the expenses incident to the organization of the watershed association. On request by the board of directors, the county commissioners, county council, or Mayor and City Council of Baltimore City may advance funds to pay the costs in subsection (a) of this section. An advance under paragraph (1) of this subsection shall be repaid from the money first received from special assessments imposed on the landowners for the watershed project.

This section applies to the following governmental entities: a county; a drainage district; a municipality; a public drainage association; or a soil conservation district. A governmental entity that may reasonably be expected to receive a benefit from the construction, improvement, operation, or maintenance of any watershed project under this subtitle may spend money to construct, improve, operate, or maintain the watershed project, even if the watershed project is not located in the area served by the governmental entity or in the State. If the payment under subsection (b) of this section is not made directly by the governmental entity for a watershed project, the payment shall be made only through a soil conservation district or a watershed association organized under the laws of the State. It is not necessary that any part of the area served by the governmental entity be located in the soil conservation district or watershed association through which the payment is made. A governmental entity may provide in its budget money for watershed projects. A municipality or county may impose taxes for watershed projects in the manner provided by law.