Section 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.