85-8-618. Assessment of unassessed, benefited lands. Whenever any lands from which surface or seepage water enters any drain or upon which or through which surface or seepage water has been prevented from flowing because of the construction of any drain have not been included within the drainage district that constructed the drains or drain or the owner of any irrigation ditch or canal from which water seeps, drains, or wastes to, upon, or through lands included within a drainage district has not been assessed for the cost of construction of the drainage system of the drainage district, the commissioners of the district may report the facts to the court and ask that the lands be brought into the district and assessed for their proportionate share of the cost of the drainage system. Subject to 15-10-420, the report may ask that the owner of any irrigation ditch or canal be assessed its proportionate share of the costs of construction of the drainage system. The same proceedings as set out in 85-8-421 through 85-8-424 for the determination and levy of assessments against drained lands outside of the drainage district receiving benefits from the drainage of the district must be commenced to determine the proper assessments, if any, to be levied against the lands and the owner of the irrigation ditch or canal to aid in payment of costs of construction.