Notice of hearings held pursuant to this subchapter shall be in the form approved by the Council, shall describe the acquisition, construction, replacement of the improvement proposed to be undertaken or of the service to be provided and shall describe the proposed special assessment district; provided, however, that such description of the district shall not be required in the notice of hearing on the special assessment roll as provided for in § 30.24. The notice of hearing shall be published at least once in a newspaper published or circulated in the village and shall also be given to each owner of or party in interest in property to be assessed whose name appears upon the last local tax assessment records by mailing by first-class mail addressed to such owner or party at the address shown on the tax records. The last local tax assessment records means the last assessment roll for ad valorem tax purposes which has been reviewed by the local Board of Review as supplemented by any subsequent changes in the names or the addresses of the owners or parties listed thereon.
(O.C. § 1.36)