At the time fixed in the notice, or at an adjourned meeting, the City Commission shall hear objections to the amount of the assessment which may be made by the owners of real property assessed for the improvement, or by parties having an interest therein, and the City Commission shall determine and hear all objections and protests to the proposed assessments under the rules and regulations as it may adopt. The City Commission shall have a right to change or adjust any assessment appearing on the assessment list, at the meeting, or at any adjourned meeting thereof. When the assessment list had been finally corrected and adjusted, the City Commission shall adopt a resolution approving and confirming the assessment list and therein shall approve and confirm all assessments as finally fixed and adjusted at the hearing, and the assessments shall, from the date of confirmation of the resolution, constitute a lien on the respective lots or parcels of land, or other real property on which they are levied, superior to all other liens, except those for city and county taxes. All persons who fail to object to the proposed assessments in the manner herein provided, shall be deemed to have consented to and approved them. All persons who appeared at the hearing and whose objections were overruled or denied shall be deemed to be bound by the action of the City Commission after 30 days from the adoption of the resolution approving and confirming the assessment list, unless suit challenging the assessment is filed. Substantial compliance with the procedure outlined shall be all that is necessary to render the assessment liens valid and incontestable, it being the expressed intention of this subchapter that the requirements are directory rather than mandatory.
(Special Acts, Ch. 57-1754, § 194) ('58 Code, § 45.141)