(a) If any corporation would, in the judgment of said commissioners, derive special benefits from the whole or any part of such proposed work, the commissioners shall so report and assess those benefits, and assess against the same its proportionate share of the costs of said proposed work. The word "corporation" wherever in this act contained, shall be construed to include: (i) Railroad companies; (ii) Other private corporations of all kinds; (iii) Towns; (iv) Cities; (v) Villages; and (vi) Other drainage districts.
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