§ 37-13-117 — Public hearing on proposed assessment resolution; corrections

(a) At the time and place specified in the assessment
hearing notice, the governing body shall hear all arguments
relating to the benefits accruing to any tract, lot or parcel of
land therein and the amounts proposed to be assessed against any
tract, lot or parcel. The hearing may be adjourned from time to
time to a fixed future time and place. After the hearing has
been concluded and all persons desiring to be heard have been
heard, the governing body shall consider the arguments presented
and shall make the corrections in the assessment list as may be
considered just and equitable. The corrections may eliminate,
increase, or decrease the amount of the assessment proposed to
be levied against any piece of property. However, no increase of
any proposed assessment shall be valid unless the owner of the
property is given notice and an opportunity to be heard.
(b) After the corrections have been made, the governing
body shall make a specific finding that no proposed assessment
on the corrected assessment list exceeds the benefit to be
derived from the improvement by the piece of property to be
assessed and that no piece of property listed will bear more
than its proper proportionate share of the cost of the
improvement.