Section 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.