assessment roll - Conclusiveness. A. After the approval of the final statement of cost and the roster designating the property in the improvement district, the governing body by resolution shall appoint a board of appraisers to appraise and apportion the benefits to the several lots and tracts of land described in the roster. The board of appraisers shall consist of three (3) disinterested freeholders of the municipality who are not owners of property to be assessed for the improvement. B. The appraisers shall take and subscribe an oath to make a true and impartial appraisement and apportionment. The appraisers may be paid for their services. The act of a majority of the appraisers shall have like force and effect as the act of all. C. Within five (5) days after being notified of their appointment, the appraisers shall proceed to appraise and apportion the benefits to such lots and tracts of land as have been designated by the governing body. The cost of the improvement shall be apportioned among the lots and subdivisions of each quarter block, as provided in Section 36-213 of this title, according to the ownership thereof as it appears on the roster and according to the benefits to be assessed to each lot or parcel. The appraisers shall prepare and file an assessment roll containing the amount of the apportionment and assessment of each tract or parcel of land listed on the roster with the municipal clerk within ten (10) days after being notified of their appointment. D. The determination by the board of appraisers, as confirmed by the governing body, of the property to be assessed and of the amount of benefits shall be conclusive upon the owners of the property assessed and shall not be subject to review by any court.
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