§ 150.08   SPECIAL ASSESSMENT ROLL; HEARING; CONFIRMATION.
   (A)   The City Assessor shall thereupon, after the adoption of the resolution so directing, prepare the special assessment roll in which shall be entered and described all the lands and premises to be assessed, with the names of the respective owners thereof, if known, and the amount to be assessed against each parcel of land or premises, which amount shall be the relative portion of the whole sum to be levied against all lands and premises in the special assessment district as the benefit to that parcel of land or premises bears to the total benefit to all lands and premises in the special assessment district.
   (B)   (1)   Before confirming any assessment roll, the Council shall appoint a time and place when it will meet and review the same and hear any objections thereto, and shall cause notice of the hearing and of the filing of the assessment roll to be given by the City Clerk no less than 10 days prior to the date of the hearing, by publication thereof at least once in a newspaper having general circulation in the city, and by sending by first class U.S. mail, postage thereon fully prepaid, a copy of the notice addressed to each person in whose name any land is assessed on the roll, at his or her last known address, and also (if that address is different from the address of the premises in the district) a copy of the notice addressed to the “occupant” of each such premises which has an address served by U.S. mail.
      (2)   The Council shall meet at the appointed time and place, and at that meeting or any adjourned meeting (which may be without further notice), shall review the special assessment roll and hear and consider any objections thereto.
   (C)   After the hearing on the special assessment roll, the Council by resolution may confirm the same, or may correct it as to any matter appearing therein and confirm it as so corrected, or may refer it back to the City Assessor for revision, or may annul it and direct a new roll to be made.  No original special assessment roll shall be finally confirmed except by the affirmative vote of 5 members of the Council if prior to the confirmation written objections to the proposed improvements have been filed by owners of property which will be required to ear more than 50% of the amount of the special assessment.  The City Clerk shall endorse the date of confirmation upon each special assessment roll.  After confirmation, the special assessment roll and all assessments therein shall be final and conclusive.