(1) At any time after the main improvement or improvements in any road improvement district have been completed, it shall be made to appear to the monthly county court, by the petition of the board of directors of the district, supported by satisfactory proof, that a special fund is needed for the purpose of maintaining the improvement, or for the purpose of keeping the fund effective to give full efficiency to the original purpose for which the district was created, the court shall have the power to make a special assessment, and collect a special assessment for the purpose named; but the amount assessed and collected shall not be in any one (1) year an amount in excess of ten cents (10¢) per acre on all the lands within the district.
(2) The assessment shall be based upon the apportionment of the benefits, as made by the commissioners.
(3) The assessment shall be collected at the same time, and in the same manner, as is provided for the collection of assessments in road improvement districts.