§ 14-1416 Apportionment of local assessment. If the whole or any part
of the expense of constructing a sewerage system is to be assessed upon
the lands benefited, the board of sewer commissioners shall prepare and
file in the office of the village clerk a map and plan of the proposed
area of local assessment. Such expense shall thereupon be apportioned
upon the lands within such area in proportion as nearly as may be to the
benefit which each lot or parcel will derive therefrom, and the ratio of
such benefit shall be established. After making such apportionment the
board shall serve upon each land owner a notice thereof and of the
filing of such map and plan, and that at a specified time and place a
hearing will be had to consider and review the same. The board shall
meet at the time and place specified and hear objections to such
apportionment. It may modify and correct the same, or exclude land from
the area of local assessment. The board of sewer commissioners, upon the
completion of such apportionment, shall file the same in the office of
the village clerk. The apportionment shall be deemed final and
conclusive, unless an appeal be taken therefrom within fifteen days
after the filing thereof.