Sec. 91. (a) This section applies whenever:
(1) a court or jury acting under section 107 of this chapter:
(A) increases an award of damages; or
(B) decreases an assessment of benefits;
that was made by the board for the construction or reconstruction of a drain; and
(2) as a result of the increase or decrease, the assessments collected are not sufficient to fully repay the general drain improvement fund for money advanced to pay for the construction or reconstruction.
(b) The deficiency shall be transferred to the general drain improvement fund from the maintenance fund established for the drain by the board. However, the board may not order the transfer in amounts or at times that will result in the annual maintenance fund's being insufficient to pay the costs of periodically maintaining the drain.