The Commission shall meet at the time and place designated for the review of such special assessment roll and such objections thereto submitted in writing. The Commission may correct the roll as to any special assessment or description of any lot or parcel of land or other errors appearing therein, or it may, by resolution, annul such assessment roll and the same proceedings shall be followed in making a new roll as in the making of the original roll. If, after hearing all objections and making a record of such changes as the Commission deems justified, the Commission determines that it is satisfied with the special assessment roll, and that assessments are in proportion to benefits received, it shall thereupon pass a resolution reciting such determinations, confirming such roll, placing it on file in the office of the Clerk, and directing the Clerk to attach his or her warrant to a certified copy within ten days, therein commanding the assessor to spread the various sums and amounts appearing thereon on a special assessment roll or upon the tax rolls of the city of the full amounts or in annual installments as directed by the Commission. Such roll shall have the date of confirmation endorsed thereon and shall have from date be final and conclusive for the purpose of the improvement to which it applied, subject only to adjustment to conform to the actual cost of the improvement, as provided in § 33.19.
(1991 Code, § 1.183)