(a) The board of viewers shall assess the damages claimed by any person that is entitled to damages for land taken or for inconvenience caused by the construction of the improvement and the establishment of the drainage district or for any other legal damages sustained.
(b) The damages assessed under this section shall be:
(1) considered apart from any benefit the land would receive because of the proposed improvement; and
(2) paid by the board of drainage commissioners when funds are available as provided in § 27–502 of this title.