(A) Upon receipt of such special assessment roll, the Commission by resolution shall accept such assessment roll and order it to be filed in the office of the Clerk for public examination; shall fix the time and place the Commission will meet to review such special assessment roll; and direct the Clerk to publish a notice of a public hearing for the purpose of giving an opportunity for interested persons to be heard. Such notice shall be made by one publication at least one week prior to the holding of the hearing. Notice by mail shall also be given in the manner prescribed in § 33.05.
(B) The hearing required by this section may be held at any regular, adjourned or special meeting of the Commission. At this meeting, all interested persons or parties shall present in writing their objections, if any, to the assessments against them. The notice of meeting shall include a statement that the owner or any person with an interest in the real property may file a written appeal with the state tax tribunal within 30 days after the confirmation of the special assessment roll if that special assessment was protested at the hearing held for the purpose of confirming the roll. The assessor shall be present at every meeting of the Commission at which a special assessment is to be reviewed.
(1991 Code, § 1.182)