Indiana Code Title 36. Local Government § 36-9-6.1-8

(1) determine what part of the cost of the project or any separate phase of the project, including damages increased by a court on appeal, shall be paid by the unit out of the thoroughfare fund as a benefit to the unit at large;

(2) determine what part, if any, of the cost of the project or any separate phase of the project, including damages awarded by the works board, shall be assessed as benefits on the real property within a special benefit district, and fix the boundaries of that district;  and

(3) take final action, which is conclusive on all persons, confirming, modifying, or rescinding its original resolution.