Before such bonds are issued any person or corporation whose land or property has been assessed for benefits by the district may pay the total amount of the cost and expenses apportioned to and levied as a tax against such land and property or any lot, tract, or subdivision thereof as set out in the assessment roll. The amount of bonds to be issued shall be reduced by the amount thus paid. When such payment has been made to the board of supervisors, it shall place the sum so received in the depository provided for in section 31-350, and shall give to such owner an acquittance showing such payment. The lands and property upon which payment has been made shall be released from the lien of such drainage tax, and the bonds and interest thereon shall be chargeable solely against the lots, tracts, land and property upon which such payment has not been made. The drainage board shall certify to the county clerk a list of the lands and property upon which such payment has been made, which list shall be filed and recorded in the office of the county clerk.