At the hearing provided for in section 61-12-12, the board of flood irrigation also shall determine what damage will be suffered, if any, by the owners of all lands within the district that will be affected by the building of such irrigation project. In determining such damages, no allowances shall be made for any benefits that may accrue to said land by the building of said project. The benefits, if any, shall be assessed under the provisions of section 61-12-22. The assessment of such damages shall be subject to review.