The Assessor shall thereupon prepare a special assessment roll, including all parcels of land within the special assessment district designated by the Council, and shall assess to each parcel of land such portion of the whole sum to be levied against all the lands in the special assessment district as the benefit to such lot or parcel of land bears to the total benefit to all lands in the district. Upon completion of such roll, the Assessor shall attach thereto his or her certificate to the effect that the assessments have been made pursuant to the resolution of the Council and the provisions of this subchapter. He or she shall thereupon file said roll with the Village Clerk.
(O.C. § 1.39)