The viewers having been duly sworn or affirmed faithfully, justly and impartially to decide and a true report to make concerning all matters before them or to be submitted to them and in relation to which they are authorized to inquire, and having viewed each parcel of private property, which it appears will be benefited, shall hear all parties and their witnesses and shall determine the benefits, if any, to accrue to each such parcel of private property, and shall prepare a schedule of such property showing the amount of benefits assessed against each parcel of property.
53 P.S. § 2868