(a)
(1) When persons claiming to be a majority in value of the owners of real property in any territory contiguous to any improvement district organized in any city or town desire that the territory shall be annexed to the district, they may present their petition in writing to the city or town council, describing the territory to be annexed and the character of the improvement desired.
(2) Thereupon, the city or town council shall direct the clerk or recorder to publish for two (2) weeks, in some newspaper issued and having a general circulation in the county where the city or town is situated, a notice calling upon the property owners to appear before the council on a day named and show cause for or against the annexation.
(b)
(1) On the day named in the notice, the council shall hear all persons who desire to be heard on the question whether a majority in value of the owners of real property in the territory sought to be annexed have signed the petition.
(2) Its findings shall have all the force and effect of a judgment and shall be conclusive unless, within thirty (30) days thereafter, suit is brought in the chancery court to review it.
(c) The finding of the council shall be expressed in an ordinance in case it is in favor of the petitioners, and in that event, the territory sought to be annexed shall become a part of the district, and the improvements petitioned for shall be made by the commissioners on the board of improvement.
(d) The commissioners shall make the assessment for the improvement on the territory annexed under the provision of this section on the same basis as if the territory was included in the original district.
(e) If petitioned for, the improvement in the territory annexed may be of different material or of a different method of construction from that in the original district.
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