(a) Any landowner may appear at the hearing in person or by counsel and object in writing to the report of the board of viewers.
(b) The county commissioners or county council shall:
(1) review the report of the board of viewers and any objection filed to the report; and
(2) make any change that is necessary to treat each landowner in the drainage district equitably.
(c) (1) If the county commissioners or the county council finds that the cost of construction and the amount of damages assessed do not exceed the benefit that will accrue to the affected land, the county commissioners or county council shall confirm the report of the board of viewers and declare the drainage district to be established.
(2) If the county commissioners or the county council finds that the cost of construction and the amount of damages assessed exceed the benefit that will accrue to the affected land, the county commissioners or county council shall dismiss the proceedings at the cost of the petitioners, and any surety on the bond filed by the petitioners shall be liable for the costs.