(A) If the Council determines the public improvement shall be made, when the estimated cost is determined on the basis of the contract ward or city departmental cost or after the work is done and the cost has been actually determined, the Council shall decide whether the benefitted property shall bear all or a portion of the cost. The Recorder or other persons designated by the Council shall prepare the proposed assessment for each lot within the assessment district and file the assessments in the Recorder’s office.
(B) Notice of the proposed assessment shall be mailed to the owner of each lot proposed to be assessed at the address shown on the Washington County Tax Assessor’s roll. The notice shall state the amount of assessment proposed on the property and fix a date by which time objections shall be filed with the Recorder. An objection shall state the grounds for the objection.
(C) At the hearing, the Council shall:
(1) Consider objections and may adopt, correct, modify, or revise the assessment against each lot in the district according to special and peculiar benefits accruing to it from the improvement; and
(2) By ordinance, spread the assessment.
(Ord. 1-1-85, passed 12-11-1984)