Section 15-19-51 - Assessments fixed by rule(a) After the final assessment hearing, the authority shall forthwith proceed to make the modifications or changes to the data contained in the final assessment area rules as are equitable or just and shall fix the portions of the cost to be assessed against the benefited properties and against the owners thereof, respectively. It shall be conclusive that the amounts of the several assessments so listed, advertised and incorporated and not previously objected to are just and equitable and not in excess of the special benefits accruing or to accrue by reason of the improvement to the specific property assessed.(b) Upon a determination to proceed with a refunding under section 15-19-33(d), the authority shall forthwith proceed to make modifications or changes to the data contained in the final assessment area rules promulgated upon the original assessment and to fix the portions of the cost to be assessed upon such refunding against the benefited properties and against the owners thereof, respectively. All provisions of this chapter with respect to assessments for improvements shall apply to any assessments fixed upon a refunding, including particularly the provisions of this subchapter with respect to notice, collection, payment, and lien position of assessments. It shall be conclusive that the amounts of the several assessments so listed, advertised and incorporated and not previously objected to are just and equitable and not in excess of the special benefits accruing or to accrue by reason of the improvement to the specific property assessed which were financed from the proceeds of the assessment area bonds being refinanced from the proceeds of the refunding assessment area bonds.[Eff 9/17/84, am 2/22/93] (Auth: HRS §§ 206E-4, 206E-6) (Imp: HRS §§ 206E-4, 206E-6)