§ 267. Expense of the improvement. The cost of establishment of a
county district and the furnishing of the improvement therein shall
include the amount of all contracts, the costs of all lands and
interests therein necessarily acquired, the costs of erection of
necessary facilities and appurtenances for operation or administration
of the improvement, the costs of necessary original equipment for
operation or administration of the improvement, printing, publishing,
interest on loans, legal and engineering services and all other expenses
incurred or occasioned by reason of the establishment of the district
and the furnishing of the improvement. In addition there shall be
apportioned against, charged to and included in such cost such allowance
as the board of supervisors may make for expenditures made by the
initiating agency which are directly attributable to the establishment
of the county district, as well as for any services rendered by the
county attorney, the county engineer or any other salaried county
officer or employee, when such services have been necessary to or
occasioned by reason of the establishment of the county district.