The proceedings in regard to the hearing by the county board on the petition and surveyor’s report, orders of the county board, appeals, letting of contracts for cleaning ditches as provided for by sections 31-135 to 31-137, supervision thereof, assessment of cost and collection of the same shall be governed, so far as applicable, by the provisions of sections 31-101 to 31-134 relating to the original construction of ditches. Any expenses for clearing ditches and placing them in efficient condition shall be defrayed by a special tax on the lands benefited, apportioned as provided in sections 31-101 to 31-134, for the original cost of constructing the ditch or ditches.