Plans, specifications, estimates of cost and amount of benefits to each tract in such district for any proposed improvement authorized by this act shall be filed with the chief engineer of the division of water resources and with the secretary of the water-supply district, and the total benefits of any such improvement shall be divided into a suitable number of units of which each landowner within the district shall subscribe to the number of such units in proportion to the extent he or she desires to participate in the benefits of the improvements. All costs in connection with the construction of such improvement shall be assessed to such landowners in proportion to benefits subscribed for and each landowner's share of the benefits of such improvement shall thereafter be in that proportion.
K.S.A. 82a-608