AN ACT enabling the creation of governmental subdivisions of the state to be known as "Watershed Improvement Districts" to engage in flood prevention and control, and the conservation, development, utilization and disposal of water; to provide for the organization of such districts as sub-districts of soil and water conservation districts wherein supervisors of soil and water conservation districts shall act as board of supervisors with respect to all matters concerning watershed improvement districts, including organization; to establish the governing body of watershed improvement districts to be known as directors and define the qualifications, election and tenure of such directors; to prescribe the powers and duties of such directors including the power of eminent domain, the power to levy assessments for benefits against lands within the districts, and the power to create bonded indebtedness and referral to voters of proposed issue; providing for a public hearing on proposed works of improvement; providing a method of levying assessments against lands benefited by works of improvement; providing an appeal from decisions of the directors or from levying of assessments; providing the method of collection of assessments; providing for additional assessments for maintenance of works of improvement ; and providing a method of dissolution of watershed improvement districts.