Before making and levying any rate other than as provided in sections 22 and 23 of this Act, the River Board shall cause or shall have previously caused the lands proposed to be rated to be classified into classes, by one or more classifiers appointed by it, in such manner as may be approved by resolution of the River Board as providing a fair and equitable basis for rating purposes, taking into account the amount of present or future benefit direct or indirect received or likely to be received from the works of the River Board, together with such other secondary factors as the River Board may consider appropriate, and provided that the amount of benefit or potential benefit may be assessed on the basis of flood levels, availability of drainage, or such other factors of whatsoever kind as seem appropriate to the River Board. Such classification may include a terminal class of lands not liable to rating for the purpose of this section. The classification shall be set forth in a list to be signed by the Chairman of the River Board, and shall remain in force until replaced by a further classification made in accordance with this Act, nor shall it be necessary for such classification to be made annually. Rates other than those referred to in sections 22 and 23 of this Act shall be made and levied on a graduated scale upon all the said classes of land (other than lands classified in the terminal class), and shall (unless otherwise provided by this Act) be made and levied in such proportions as the River Board in each case determines.”

A classification may be made with reference to the effect of any River Board works or operations, whether made before, during, or after commencement or completion of such works or operations.”

All appeals against any classification shall be decided by a Magistrate.”

On the hearing of any such appeals the Magistrate shall either confirm the classification list or amend the classification list or any detail therein in such manner as he thinks reasonable to give effect to his decision upon any appeal and shall sign the list as so amended and every amendment made by him.”