(a) After the work covered by the contract has been completed, the engineer shall prepare and file with the city or county clerk a final, complete and accurate statement of the cost of the work covered by the contract. Such statement shall cover the engineering, appraising, advertising, and the expenses incurred, or to be incurred, by the city or county incident thereto, but shall exclude the cost of acquisition. The engineer shall file at the same time a statement of the portion thereof previously determined by the governing body or the board of county commissioners to be assessed. Upon the filing of the statements by the engineer, the governing body of the city or the board of county commissioners shall adopt and confirm the same if found to be correct.
(b) The engineer's report shall also include a proposed schedule of estimated assessments proposed to be made against each lot, tract and parcel of land included in the district. The governing body or the board shall, by resolution, appoint commissioners to appraise and apportion for the benefits of the several lots or tracts of land, exclusive of streets and alleys, located within the assessment district. The commissioners shall consist of three disinterested freeholders of the city or county, not owners of any of the property to be assessed. Such commissioners shall be paid not to exceed Ten Dollars ($10.00) for each day while actually employed in such service. The act of a majority of the commissioners shall have like force and effect as the act of all.
Laws 1968, c. 415, § 1315, operative July 1, 1968.