(a) If the land affected by the watershed association that is subject to assessment is located in two or more counties, the board of directors shall prepare a separate assessment list for each county.

(b) The board of directors shall send the assessment lists for each county to the designated officer for the county in which the watershed association was organized.

(c) (1) Except as provided in paragraph (2) of this subsection, the procedure for imposing special assessments under this section shall be as provided for in § 25-803 of this subtitle.

(2) The county commissioners, county council, or Mayor and City Council of Baltimore City in which the watershed association was organized shall certify the assessment lists for the other counties to the appropriate governing body.

(3) The county commissioners, county council, or Mayor and City Council of Baltimore City shall then certify the assessment lists to the respective county tax collectors for action as provided for in § 25-803 of this subtitle.

(d) All money collected in the several counties as provided under this section shall be paid over to the county tax collector of the county in which the watershed association was organized and credited to the watershed association.