Indiana Code Title 36. Local Government § 36-9-40-19

Sec. 19. (a) If an objection is filed before the time prescribed in section 18 of this chapter, the works board shall set a hearing.

(b) After the hearing, the works board shall sustain or modify the assessment by confirming, increasing, or reducing the presumptive assessment.  The works board's decision must be based on the works board's findings concerning the special benefits that the property has received or will receive on account of construction of the system.