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If, at any time after the final confirmation of the final report of the board of viewers, and final establishment of the district, the county board of drainage commissioners hereinafter mentioned having jurisdiction over the drainage district, are advised that the lands of any person are benefited by the drainage, such lands not having been included in the district or assessed theretofore on account of the drainage, the board, after giving not less than ten days' legal notice to such person, shall hear and determine whether any, and if any, what monetary benefit has been received by such person or persons by reason of the drainage, and the amount so ascertained by the county board of drainage commissioners, if any, shall be assessed against the lands of such person, in like manner and collected in the same way as if the lands had been classified, listed and assessed in the original assessment of the lands in the drainage district. Such person shall have the right of appeal, from the findings of the board to the circuit court of the county in which the petition was filed. Such appeal shall be perfected within ten days from the date of the findings of said board, after which time no appeal shall be allowed. Code 1919, § 1757; 1926, p. 614.
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