Mich. Comp. Laws § 324.34145
The county board of commissioners in which an irrigation district is proposed to be formed may provide for an appropriation to create a revolving fund to pay for the preliminary costs of irrigation improvement projects within the county. The preliminary costs shall be assessed to the property owners in the assessment district by the irrigation board after notice of the hearing is given as prescribed in section 34115 and Act No. 162 of the Public Acts of 1962, being sections 211.741 to 211.746 of the Michigan Compiled Laws. The preliminary costs shall be repaid to the fund if the project is not finally constructed. The preliminary costs shall be repaid to the fund when a project is constructed out of the first bond proceeds, taxes, or assessments received.
MCL 324.34145