Before adopting or confirming any special assessment, notice of hearing for the special assessment proceeding shall be given to each owner of or party in interest in any lot, parcel of land, or property to be assessed, whose name appears upon the last local tax assessment records. Notice shall be given by mailing, by first class mail, a notice addressed to that owner or party at the address shown on the tax records at least ten days before the date of the hearing. The notice of hearing shall include a statement that appearance and protest at the hearing in the special assessment proceeding is required in order to appeal the amount of the special assessment to the state tax tribunal.
(Ord. 373-12-94, passed 12-19-94)