(a)

(1) It shall be the duty of all engineers in the employ of any improvement district in this state or engineers doing any work for the improvement district, if the doing of the work or the construction of the improvement, or any work connected therewith, destroys any section corner or quarter section corner, to locate each corner so destroyed correctly in accord with the United States survey field notes of the corner and cause to be erected reference monuments of some indestructible material, which may be either concrete, stone, galvanized iron pipe, or cast iron posts not less than two-by-four inches (2" x 4") and sunk in the ground not less than three feet (3').

(2) The posts or monuments shall be placed forty-five degrees (45 degrees) N. E., forty-five degrees (45 degrees) N. W., forty-five degrees (45 degrees) S. W., and forty-five degrees (45 degrees) S. E., if possible, from the corner and shall be far enough away from the corner so as not to be covered up or destroyed in constructing the improvements.

(b)

(1) A copy of the engineer's notes of his locating the survey of each corner and the monuments thereto shall be kept. The notes shall tell how he proceeded in locating each corner, giving the course and distance from the true corner that each witness or monument is placed, and the kind of monument. The notes shall be so full and complete that any surveyor can, from the notes, find the corner without difficulty.

(2) The notes shall be filed by the engineer in the office of the county clerk in the county in which the corners are situated and shall be recorded by the clerk in a book kept for that purpose. The book shall be correctly indexed as to section, township, and range so as to be readily referred to or found from the index.

(c) The cost or charge for locating the corners and recording the notes shall be paid by the district as a part of the cost of the construction of the improvement.