(A) When the report required in § 33.03 has been made, and the Commission has reviewed the report, a resolution may be passed determining the necessity of the improvement; setting forth the nature thereof; prescribing what part or proportion of the cost of such improvement shall be paid by special assessment upon the property especially benefitted, determination of benefits received by affected properties and what part, if any, shall be paid by the city at large; designating the limits of the special assessment district to be affected; designating whether to be assessed according to frontage or other benefits; placing the complete information on file in the office of the Clerk where the same may be found for examination; and directing the Clerk to publish a notice of public hearing on the proposed improvement at which time and place opportunity will be given interested persons to be heard. Such notice shall be made by one publication in a newspaper published or circulated within the city at least one week prior to the holding of the hearing.
(B) In accordance with Public Act 162 of 1962, being M.C.L.A. § 211.741, notice of the hearing shall also be given to each owner of or party in interest in property to be assessed, whose name appears upon the last local tax assessment records, by mailing by first class mail addressed to such owner or party at the address shown on the tax records, at least ten days before the date of such hearing.
(1) The last local tax assessment records means the last assessment roll for ad valorem tax purposes which has been reviewed by the local board of review, as supplemented by any subsequent changes in the names or the addresses of such owners or parties listed thereon.
(2) The notice of hearing shall include a statement that appearance and protest at the hearing is required in order to appeal the amount of the special assessment to the state tax tribunal and shall describe the manner in which an appearance and protest shall be made. The hearing required by this section may be held at any regular, adjourned or special meeting of the Commission.
(1991 Code, § 1.175)