1.  If, after considering all written and oral complaints, protests, objections and other relevant comments that were properly submitted and after considering any other relevant material put forth, the governing body determines that the undertaking is in the public interest and defines that public interest, the governing body shall determine whether to proceed with the undertaking. If the governing body has ordered any modification to an undertaking and desires to proceed, it shall direct the engineer to modify the plans, estimate of costs and statements, as appropriate.

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2.  The engineer, if so directed, shall appropriately modify them and file the modified plans, estimate of costs and statements, as appropriate, with the clerk.

3.  When the plans, estimates and statements are filed with the clerk and are satisfactory to the governing body, if the governing body wants to proceed with the undertaking, the governing body shall, by ordinance:

(a) Overrule all complaints, protests and objections not otherwise acted upon;

(b) Order the undertaking;

(c) Describe the tax increment area pertaining to the undertaking; and

(d) Create the tax increment account for the undertaking.

4.  The governing body must adopt the ordinance in the same manner as a regular ordinance.