Indiana Code Title 32. Property § 32-26-1-6

(1) Meet and inspect the lands improved and used for cultivation in the area.

(2) Assess against the owners of the improved land the costs and expenses of the improvement.  The costs and expenses shall be apportioned among them severally, according to the number of acres of improved land owned by each owner.

(3) Hear and determine any complaints at that time regarding the assessment.

(1) hear evidence;

(2) swear and examine witnesses;

(3) reexamine any lands;

(4) cause surveys and measurements to be made;  and

(5) adjourn periodically until the viewers complete the apportionment of assessments.