1. Where local drains, laterals or improvements are to be constructed, or existing works or structures replaced or extended, and are thereafter to be operated and maintained by the division, the local board shall have power to levy assessments and to impose tolls or charges to raise the money required for such operation and maintenance, including amounts due the United States in that relation. 2. The works described in the contract with the United States shall be constructed, replaced or extended by such local board of directors, and the money raised by such special assessment therefor or for the operation and maintenance thereof shall be collected, kept and disbursed, and the apportionment of benefits made, as provided in this chapter, when a division of the district is authorized to provide for local undertakings the benefits of which are limited to such division.
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