Whenever the city council shall order the creation of any drainage district, as provided in this article, it may then or at any time provide, by resolution, that all or part of the cost thereof shall be assessed against the property located in the territory affected by such drainage improvement. It may then, or at any time, provide for the appointment of three special commissioners to apportion the cost of the property so specially enhanced in value by reason of the drainage improvement. Such special commissioners may be appointed at any time to do and perform such work, and they shall receive such compensation as may be provided by the city council; provided, that in case it is determined that condemnation of any such drainage district may be required, then the commissioners so appointed by the proper court or court authority may do such assessing and make such apportionment of assessments as in the case of the opening and widening of public streets. Such assessments shall constitute a prior lien upon the property to all other except for ad valorem taxes, and the same shall relate back and take effect as of the date of the resolution ordering the improvement.
No assessment shall be made against any property exempt under the law from execution, but the owner thereof shall be personally liable and assessed therefor. (Code 1941, Art. 128-6)