Prior to the meeting at which the governing body will act upon the assessment, any aggrieved person may appeal from the action of the special assessment commission by filing with the city auditor a written notice of the appeal, stating therein the grounds upon which the appeal is based.
40-23-15. Governing body to hear and determine appeals and objections to assessments - Altering assessments - Limitations. At the regular or special meeting of the governing body 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 40-23-14 may appear before the governing body and present the person's reasons why the action of the commission should not be confirmed. The governing body 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 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 assessment commission.
40-23-16. Confirmation of assessment list by governing body - Certifying and filing list. The governing body shall confirm the assessment list. The city auditor shall attach to the list the city auditor's certificate that the list is correct as confirmed by the governing body and then shall file the list in the city auditor's office.