Prior to the meeting at which the board of county commissioners will act upon the assessment, any aggrieved person may appeal from the action of the special assessment commission by filing with the county auditor a written notice of the appeal, stating therein the grounds upon which the appeal is based.
11-28.1-12. Board of county commissioners to hear and determine appeals and objections to assessments - Altering assessments - Limitations. At the regular meeting of the board of county commissioners at which the assessment list is to be acted upon, any person aggrieved by the determination of the special assessment commission in regard to any assessment who has appealed therefrom as provided in section 11-28.1-11 may appear before the board of county commissioners and present the person's reasons why the action of the commission should not be confirmed. The board of county commissioners shall hear and determine the appeals and objections and may increase or diminish any of such assessments as it may deem just, except that the aggregate amount of all the assessments returned by the special assessment commission shall not be changed and no assessments as adjusted shall exceed the benefits to the parcel of land on which it is assessed as determined by the special assessment commission.
11-28.1-13. Confirmation of assessment list by board of county commissioners - Certifying list - Filing. The board of county commissioners shall confirm the assessment list, and the county auditor shall attach to the list the auditor's certificate that the same is correct as confirmed by the board of county commissioners and thereupon shall file the list in the auditor's office.