§ 97.30 MAKING AND LEVYING ASSESSMENTS.
   (A)   Estimated assessments. Upon completion of the construction or repair of sidewalks, curbs or gutters under this subchapter, the total cost of such construction, repair, or installation as defined in division (B) of this section shall be ascertained and reported to Council by the Fiscal Officer, and the Council shall cause a list of the estimated assessments to be prepared. Such list shall include the total cost of such construction, repair, or installation to each lot or land abutting upon such construction, repair, or installation and shall be filed in the office of the Fiscal Officer and be available for public inspection.
   (B)   Notice of assessment; objection.
      (1)   The Council shall cause a notice to be published for three consecutive weeks in a newspaper of general circulation in the municipal corporation, stating that such list of estimated assessments has been made and is on file in the office of the Fiscal Officer for inspection and examination of persons interest therein.
      (2)   If any person objects to an assessment on such list, the person shall file the objections in writing with the Fiscal Officer within two weeks after the expiration of the notice provide for in division (B)(1) of this section.
   (C)   Assessment ordinance. The Fiscal Officer shall deliver the objections received under division (B) of this section to the Council. The Council shall review the written objections and shall adopt an ordinance levying upon the lots and lands enumerated in the list of estimated assessments the amount set forth on such list with such changes or corrections as the Council shall determine to be proper after consideration of the written objections filed under division (B) of this section. Such ordinance shall state the number of annual installments, not exceeding ten, over which the assessment shall be payable and shall establish a period of time during which the assessment shall be payable in cash.
   (D)   Assessment proceedings. The provisions of R.C. §§ 727.26 through 727.43, inclusive, shall apply to and govern the proceedings taken under and the assessments levied under this subchapter. The proceedings taken under this subchapter shall be construed in accordance with the provisions of R.C. § 727.40.
(Ord. 1575-11, passed 6-14-2011)