Indiana Code Title 36. Local Government § 36-9-38-22

(1) The special benefits and damages, if any, that will accrue to each parcel of real property from the construction of the proposed improvement.

(2) The benefits, if any, that will accrue to the municipality generally from the construction of the proposed improvement.

(1) be signed by all three (3) appraisers;

(2) show the assessment of benefits and damages;  and

(3) be filed by the appraisers with the works board not later than thirty (30) days after appointment of the appraisers, unless the board extends the time.