The local board shall thereupon prepare plans and estimates of the local undertakings proposed to be accomplished by such division, stating therein whether the funds therefor are to be raised by a single special assessment not in excess of a stated amount per acre upon the lands benefited, or whether the board is to be authorized to secure the necessary amounts by way of certificates of indebtedness or notes redeemable by annual assessments upon the lands benefited extending over a period of years. If the latter method is to be used, a general statement of the purposes for which the money is to be raised may be substituted for more explicit plans and estimates.
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