A board of viewers: shall determine the amount sufficient to pay: the cost of constructing or improving a proposed drainage project; any damages awarded; any compensation for an existing drainage project that the board of viewers adopts in accordance with § 26–505 of this subtitle; the expenses of the board of viewers; and the costs of establishing the drainage association; shall subtract from the amount determined under item (1) of this subsection any amounts received from the county commissioners or county council or any other source; and shall assess each landowner, including the State or a political subdivision of the State, that will derive a benefit from the proposed drainage project a proportion of the amount described in item (2) of this subsection, based on the benefits that would accrue to the tract of land from the drainage project. Notwithstanding any other law, the county commissioners or county council may: contribute toward the costs of a drainage project authorized under this title from general funds of the county; or allocate toward the costs of any drainage project any other money that is available for the drainage project.