(a) The board or hearings examiner shall hear and rule on all objections to a proposed assessment.
(b) A hearing on a proposed assessment may be adjourned from time to time.
(c) The board or hearings examiner shall make findings relating to the:
(1) advisability of the assessment, including the purpose of the assessment;
(2) estimated cost of the assessment;
(3) area benefited by the assessment;
(4) method of assessment; and
(5) method and time for payment of the assessment.
(d) If a hearings examiner conducts the hearing, the examiner shall file with the board a report on the examiner's findings under Subsection (c).