No apportionment of a special assessment shall be allowed except by direction of the City Commission after review of the request for apportionment and a report of the Assessor on the request. The Commission may direct the Assessor to apportion the uncollected assessment upon several lots or parcels of land divided from a larger lot or parcel. The Assessor's report of such apportionment, when confirmed by the Commission after notice and hearing, shall be conclusive on all the parties.
(Ord. 373-12-94, passed 12-19-94)