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When the Board of Revision of Assessments shall have made its final report to the Council as to any improvement, such report shall thereupon be considered by the Council which shall have the power either to confirm or reject the same and the further power either to abandon such improvement or proceed therewith in accordance with the plans, profiles, grades, specifications and estimates of cost therefor and in accordance with the preliminary assessments prepared by the Director of Finance or as revised by the Board of Revision provided, however, that if the Board of Revision shall recommend changes in the character or termini of the improvement or the properties to be assessed therefor, and Council shall concur in such recommendation, then new proceedings for the installation of such improvement shall be required commencing with the filing of revised plans, profiles, grades, specifications and estimates of cost and the adoption of a new resolution declaring the necessity of such improvement, all in the manner hereinbefore provided. If the report of the Board of Revision is confirmed by the Council, a copy thereof shall forthwith be filed in the office of the Director of Finance for the inspection of all persons interested therein.
If the Council decides to proceed with the improvement, an ordinance for the purpose shall be passed. Such ordinance shall set forth specifically the lots and lands to be assessed for the improvement, shall contain a statement of the general nature of the improvement, the method of assessment, the mode of payment therefor, a reference to the resolution theretofore passed for such improvement with date of its passage, and a statement of the intention of Council to proceed therewith in accordance with such resolution and in accordance with the plans, profiles, grades, specifications and estimates of cost provided for such improvement.
In setting forth specifically the lots and lands abutting upon the improvement and to be assessed therefor, it shall be sufficient to describe them as all the lots and land abutting and abounding upon such improvement between and including the termini of the improvement, and in describing those which do not so abut it shall be sufficient to describe the lots by their appropriate lot numbers, and the lands by metes and bounds, and this rule of description shall apply in all proceedings in which lots and lands are to be charged with special assessments.
The ordinance to proceed shall confirm the preliminary assessment for the improvement upon the lots and lands to be assessed therefor. Such assessments shall be payable by the owners of the property assessed in full in cash at the time stipulated in the ordinance, and if not so paid in cash, they shall be payable in installments as provided in the ordinance levying the assessments.
No public improvement, the cost or part of the cost of which is to be specially assessed on the owners of property, shall be made without the concurrence of three-fourths (3/4) of the Members of Council elected thereto, unless the owners of 51% or more of the land area or the foot frontage to be assessed petition in writing therefor in which event the Council, a majority of members elected thereto concurring, may proceed with the improvement in the manner provided herein.