Apportionment of benefits of proposed drainage project by board of county commissioners--Equalization of benefits, notice, publication, and posting

After establishment of a project and fixing of damages, if any, the board shall determine the proportion of benefits of the proposed project among the lands affected and shall set a time and place for equalizing the benefits. The benefit determined for any tract of land shall be in the form of a ratio or percentage in comparison to the average tract of land found most likely to receive average benefit pursuant to §