If proceedings have been held for establishment of a ditch, drain, levee, or straightening or enlarging of a natural watercourse under prior law, if the project has been established, constructed, and assessments made therefor, and if the assessment cannot be enforced, the board shall proceed to all lands benefited by the project in like manner as if the appraisement and apportionment of benefits had never been made. The board shall proceed in the manner provided in this chapter, using as a basis the entire cost of the project. In assessment of benefits, account shall be taken of assessments, if any, that have been paid by those benefited and credit shall be given accordingly.
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