(A) If the assessment is according to frontage, the Assessor shall assess to each lot or parcel of land such relative portion of the whole amount to be levied as the length of the front of such premises abutting upon the improvement bears to the whole frontage of all the lots to be assessed, because of the shape or size of any lot or parcel of land an assessment for a different number of feet would be more equitable. If the assessment is according to benefits, the Assessor shall assess upon each lot such relative portion of the whole sum to be levied as shall be proportionate to the estimated benefit resulting to each lot from the improvement.
(B) When the Assessor shall have completed the assessment, he or she shall report to the Commission in the form of a certificate endorsed on the assessment roll as follows:
“STATE OF MICHIGAN
CITY OF BIG RAPIDS
TO THE CITY COMMISSION:
I hereby certify and report that the foregoing is the special assessment roll and the assessment made by me pursuant to the resolution of the City Commission adopted on for the purpose of paying that part of the cost which the Commission decided should be paid and borne by special assessment for the described public improvement.
In making the assessment I have, as near as may be, and according to my best judgment, conformed in all respects to the directions contained in the resolution of the Commission and applicable provisions of the Charter and City Code.
Dated:
City Assessor”
(Ord. 373-12-94, passed 12-19-94)