§ 15-1927. Proceedings on general apportionment of costs and final

fixation of boundaries.

1. The department shall prepare and sign a statement of the general
apportionment of cost and shall file it together with the maps, reports
and estimates on which it was based and shall give notice of a hearing
thereon. At the hearing the department shall consider and hear
objections to the various matters covered by sections 15-1923 and
15-1925.

2. After the hearing the department shall make such revisions as it
may find to be proper, shall adopt the maps, plans, estimates,
boundaries and general apportionment in final form, shall file such
papers and give notice of such filing. Such general apportionment in
final form shall include an order fixing the final boundaries of the
district. Thereupon these matters may be reviewed as provided by section
15-0905 and, if not so reviewed within sixty days after date of filing,
such apportionment shall be final and conclusive and shall be recorded
together with the final statement of drainage enhancements. Thereafter
such apportionment in final form and the boundaries of the district
shall be fixed and determined. At the same time or as a separate
proceeding the apportionment of the cost of older drainage work may be
considered, heard, reviewed and recorded in like manner.

3. Thereafter all costs incurred by the department for surveys and all
proceedings necessary for and including final fixation of boundaries of
the district shall be apportioned on all parcels of land included in
such district in proportion to the areas of such parcels of land and
shall be collected on one assessment roll. Should the proceedings
necessary for and including final fixation of boundaries of a district
for any reason be abandoned or discontinued such costs shall,
notwithstanding such action, be assessed on and collected from the lands
within the boundaries of the district as fixed at the time of such
abandonment or discontinuance as herein provided.