The Drain Commissioner will prepare a computation of cost for the special assessment district which can include costs for a preliminary study (only needed if putting in a new structure), surveys, preparations of assessment rolls, acquiring land and other property, locating, constructing, operating, repairing, and maintaining the control structure, legal fees, court costs, interest on bonds or other financing and a contingency of up to 15% if the Drain Commissioner finds it necessary.
The Drain Commissioner will then notice each property owner in the special assessment district of the date and time of the public meeting where they can review their assessment.
During or after the public meeting the Drain Commissioner may approve or revise the cost of the project and the special assessment roll.
MCL 324.30714 (3) and (4) requires that the County Board of Commissioners by resolution approve both the cost of the project and the special assessment roll.
Pursuant to MCL 324.30714, the special assessment roll will then be conclusive and final unless appealed to a court of competent jurisdiction within 15 days after approval by the County Board of Commissioners.
MCL 324.30715 provides that the special assessments shall be spread upon the county tax roll and shall be subject to the same interest and penalty charges and shall be collected in the same manner as county taxes.