Indiana Code Title 36. Local Government § 36-9-40-18

(1) The assessment is presumed to be the special benefit to the lot, parcel, or tract of land.

(2) The assessment is the final and conclusive assessment unless the assessment:

(1) of the assessment amount;

(2) that the basis of the assessment amount is on file and may be inspected at the works board's office;  and

(3) of the time and date before which an objection must be filed with the works board.