Sec. 31. (a) Except as provided in subsection (b), in the letting of a contract for the repair or equipment of a levee under the control of the board, the board shall, when:
(1) adopting plans;
(2) giving notice; and
(3) receiving bids;
comply with statutes.
(b) If:
(1) an emergency arises involving the safety of human life due to accident or act of God; and
(2) the board declares the emergency;
the board may purchase necessary equipment and appliances without advertising for bids.