The county commissioners or county council shall appoint a board of viewers to: examine the land described in the petition; and issue a preliminary report on the land. The board of viewers shall consist of: a civil and drainage engineer; and two resident landowners of the county where the land is located. The civil and drainage engineer shall be an individual recommended by the State drainage engineer. If there is no State drainage engineer, the civil and drainage engineer shall be an individual recommended by the State roads engineer.

The board of viewers: shall make a careful and thorough examination of the land described in the petition and of other land if necessary, to locate properly any improvement that is petitioned for, along the route described in the petition or any other route that is more practicable or feasible; shall ensure that the land of any person who is seeking to be included in the drainage district has been included in the drainage district; and may conduct surveys to: determine the boundaries and elevations of the parts of the district; and enable the board of viewers to form a tentative plan for development. The board of viewers shall make and return to the designated officer a written report that states whether: the proposed drainage is practicable; the proposed drainage will benefit the public health or any public highway or be conducive to the general welfare of the community; the proposed drainage project will benefit the land in question sufficiently to warrant the probable expenditure; and all the land that will be benefited is included in the proposed drainage district. The report shall be available for inspection in an office of the designated officer within 30 days after the date on which the designated officer receives the report, unless the county commissioners or county council extend the time period for providing the report. The report shall include a map of the proposed drainage district that: shows the location of the ditch or other improvement to be constructed with an estimate of the cost of the improvement; shows the land that will be affected by the improvement, including the name of each landowner, if the name of the landowner can be obtained; and provides any other information collected by the board of viewers that supports the board’s findings.

The county commissioners or county council shall review the report required under § 27–302 of this subtitle at its first meeting after receiving the report. The board of viewers shall be present at the meeting. The county commissioners or county council shall dismiss a petition filed under § 27–201 of this title at the cost of the petitioners if: the board of viewers finds that the drainage: is not practicable; will not benefit the public health or any public highway; or does not promote the general welfare of the community; and the county commissioners or county council approve the finding. If the finding of the board of viewers is favorable to the drainage project and the county commissioners or county council support the finding after hearing all of the evidence, the county commissioners or county council shall: make any necessary recommendations to the board of viewers; direct the board of viewers to make a complete survey, plans and specifications, and an estimate of cost for any tile, drain, levee, or other improvement; and specify a time when the board of viewers shall file a final report, not to exceed 60 days, unless extended by the county commissioners or county council in writing.

The board of viewers may employ assistants to make a complete survey of the drainage district. The board of viewers shall: enter the land subject to the petition; survey the main drain and any lateral drain; mark on the ground the line of each ditch, drain, or levee; note the course and distance of each ditch so that each ditch can be accurately platted and mapped; run a line of levels for the entire work and secure sufficient data from which accurate profiles and plans can be made for each proposed drain or levee; establish frequent bench marks along the line on permanent objects and record the elevation and provide a full description of the bench marks in the field books, including the location of the bench marks on a map; run other levels to determine the fall from one part of the drainage district to another, if the board of viewers finds it expedient; and if a watercourse, ditch, or channel is being widened, deepened, or straightened, cross–section the watercourse, ditch, or channel to compute the cubic yards of excavation or fill saved by using the watercourse, ditch, or channel. After completing the survey, the board of viewers shall complete a drainage map of the district showing: the location of the ditch and other improvements; the boundary, as closely as may be determined by the records, of the land owned by any individual landowner; and the location of any railroad or public highway and the boundary of any municipality. In addition to the map, the board of viewers shall prepare a profile of each levee, drain, or watercourse showing: the surface of the ground; the bottom or grade of the proposed improvement and the number of cubic yards of excavation or fill in each mile or fraction of a mile; the total yards in the proposed improvement and the number of cubic yards of excavation or fill in each mile or fraction of a mile; the total yards in the proposed improvement and the estimated cost of the improvement; and plans and specifications and the cost of any other necessary work.

The board of viewers shall assess the damages claimed by any person that is entitled to damages for land taken or for inconvenience caused by the construction of the improvement and the establishment of the drainage district or for any other legal damages sustained. The damages assessed under this section shall be: considered apart from any benefit the land would receive because of the proposed improvement; and paid by the board of drainage commissioners when funds are available as provided in § 27–502 of this title.

The board of viewers shall examine the land in the drainage district and classify the land with reference to the benefit that the land will receive from the construction of the levee, ditch, drain, watercourse, or other improvement. If drainage is proposed, the board of viewers shall consider the degree of wetness of the land, the proximity of the land to the ditch or a natural outlet, and the fertility of the soil in determining the amount of benefit that the land will receive by the construction of the ditch. The land benefited shall be separated into five classes in the following manner: the land receiving the highest benefit shall be marked “Class A”; the land receiving the second highest benefit shall be marked “Class B”; the land receiving the third highest benefit shall be marked “Class C”; the land receiving the fourth highest benefit shall be marked “Class D”; and the land receiving the smallest benefit shall be marked “Class E”. The board of viewers shall determine: the number of acres in the drainage district in each class listed in subsection (b) of this section; the total number of acres owned by one person in each class; and the total number of acres benefited. The holdings of an individual landowner need not be all in one class. The board of viewers need not mark the boundary on the ground or show on a map the number of acres in each class. The board of viewers shall determine the total number of acres of each class listed in subsection (b) of this section in the entire drainage district and present the information in tabulated form. The scale of assessment on the classes of land determined by the board of viewers shall be in the ratio of five, four, three, two, and one in accordance with the following example, if five mills per acre is assessed against the land in “Class A”: four mills per acre shall be assessed against the land in “Class B”; three mills per acre shall be assessed against the land in “Class C”; two mills per acre shall be assessed against the land in “Class D”; and one mill per acre shall be assessed against the land in “Class E”. Except as provided in paragraph (2) of this subsection, the scale of assessment shall form the basis of: the assessment of benefits to the land for drainage purposes; and any future assessment, tax, or cost connected with the drainage district. The scale of assessment may be modified by order of the county commissioners or county council at the final hearing or a court.

The board of viewers shall report to the county commissioners or county council: the name of any person employed to conduct the survey required under § 27–302 of this subtitle; the number of days the person was employed on the survey; a description of the work performed by the person; any expenses incurred by the person in traveling to and from the work; and the cost of any supplies or material used in conducting the survey.

When the final report is complete: the board of viewers shall file the report with the county commissioners or county council; and the county commissioners or county council shall examine the report. If the county commissioners or the county council finds that the report is not in the correct form, the county commissioners or county council may return the report to the board of viewers with instructions to provide further information to be reported at a date set by the county commissioners or county council. If the county commissioners or the county council finds that the report is in correct form and in accordance with the law, the county commissioners or county council shall: accept the report; and set a date for a final hearing on the report that is at least 30 days after the report is accepted by the county commissioners or county council. For at least 2 weeks before the final hearing on the report, a notice of the final hearing shall be provided: by publication in a newspaper of general circulation in the county; and by posting a written notice on the door of the courthouse and at five conspicuous places throughout the drainage district. During the 2–week period in subsection (d) of this section, a copy of the report shall be: kept on file in the office of the designated officer; and open to inspection by any landowner or interested person in the drainage district.

The designated officer shall summon or cause to be summoned any respondent that is known to the designated officer or to the board of viewers. If the designated officer finds by affidavit or otherwise that a landowner whose name is unknown cannot after due diligence be determined by the petitioners, the designated officer shall summon the unknown landowner by publishing the petition or the substance of the petition in a newspaper of general circulation in the county where the land is located. The summons shall: describe the land as to which the owner is unknown; include the order of the county commissioners or county council; include the date of the final hearing that will be held before the county commissioners or the county council establishes the drainage district; and be published for 4 successive weeks before the date of the final hearing.

Any landowner may appear at the hearing in person or by counsel and object in writing to the report of the board of viewers. The county commissioners or county council shall: review the report of the board of viewers and any objection filed to the report; and make any change that is necessary to treat each landowner in the drainage district equitably. If the county commissioners or the county council finds that the cost of construction and the amount of damages assessed do not exceed the benefit that will accrue to the affected land, the county commissioners or county council shall confirm the report of the board of viewers and declare the drainage district to be established. If the county commissioners or the county council finds that the cost of construction and the amount of damages assessed exceed the benefit that will accrue to the affected land, the county commissioners or county council shall dismiss the proceedings at the cost of the petitioners, and any surety on the bond filed by the petitioners shall be liable for the costs.