Section 36-9-38-27 - Proposed assessments; written remonstrances; hearings; assessment roll; deficiency of funds(a) At the hearing fixed under section 26 of this chapter, the municipal works board shall hear all owners of assessed real property who have filed written remonstrances before the date of the hearing. The hearing may be continued from time to time without further notice, as necessary to hear the owners.(b) The works board shall make a determination increasing, decreasing, or confirming each assessment by setting opposite each name, parcel, and appraisers' assessment on the assessment roll the amount of the assessment as determined by the works board. If the total of the assessments exceeds the amount needed, the works board shall make a pro rata reduction in each assessment.(c) The signing of the assessment roll by a majority of the members of the works board and the delivery of the roll to the municipal fiscal officer constitute a final and conclusive determination of the benefits or damages assessed. However, a person may appeal the determination if:(1) the person had previously filed a written remonstrance under this section; or(2) the person's assessment was increased above the amount fixed by the appraisers.(d) An appeal must be made in the manner prescribed by IC 34-13-6.(e) If the final determination of the works board causes the total of the money available to be inadequate to cover the cost of the improvement, the deficiency may be supplied in the manner provided by section 24 of this chapter.As added by P.L. 98-1993, SEC.9. Amended by P.L. 1-1998, SEC.218.