Section 36-9-36-34 - Completion and delivery of assessment roll; appeals(a) The works board shall complete the assessment roll and render the works board's decision by modifying or confirming the roll. The assessment roll shall show the total amount of special benefits opposite each name and a description of the property on the roll. When completed, the assessment roll shall be delivered to the following: (1) The county assessor, for an improvement by a county.(2) The municipal fiscal officer, for an improvement by a municipality.(b) The decision of the works board as to all benefits is final and conclusive on all parties. However, an owner of an assessed lot or parcel of land who has filed a written remonstrance with the board may appeal to the circuit or superior court for the county.As added by P.L. 98-1993, SEC.7.