Indiana Code Title 36. Local Government § 36-9-39-11

Sec. 11. (a) If after a hearing under section 10 of this chapter the municipal works board finds that:

the findings shall be entered of record and the resolution shall be confirmed or modified.  The findings of the works board under this subsection are final and conclusive as to all parties.

(b) If after the hearing under section 10 of this chapter the works board finds that the benefits will not equal the estimated cost, the board may not proceed with the construction of the sewage works under the resolution.