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(A) The Assessor shall make a special assessment roll of all lots and parcels of land within the designated district benefitted by the proposed local public improvement and assess to each lot or parcel of land the amount benefitted thereby. The amount spread in each case shall be based upon the estimate of the City Manager as approved by the Council.
(Prior Code, § 1.611)
(B) When the Assessor shall have completed such assessment roll, he or she shall file the same with the Clerk for presentation to the Council for review, confirmation and certification by it.
(Prior Code, § 1.612)
(C) Upon receipt of such special assessment roll, the Council, by resolution: shall accept such assessment roll and order it to be filed in the office of the Clerk for public examination; shall fix the time and place the Council will meet to review such special assessment roll; and direct the Clerk to give notice of a public hearing for the purpose of affording an opportunity for interested persons to be heard. Such notice shall be given by one publication in a newspaper published or circulated within the city and by first class mail addressed to each person having an interest in property to be assessed as shown by the last general tax assessment roll of the city, said publication and mailing to be made at least 14 full days prior to the date of said hearing. The hearing required by this section may be held at any regular, adjourned or special meeting of the Council. At this meeting, all interested persons or parties shall present in writing their objections, if any, to the assessments against them. The Assessor shall be present at every meeting of the Council at which a special assessment is to be reviewed.
(Prior Code, § 1.613)
(D) The Council shall meet at the time and place designated for the review of such special assessment roll and, at such meeting, or a proper adjournment thereof, shall consider all objections thereto submitted in writing. The Council may correct said roll as to any special assessment or description of any lot or parcel of land or other errors appearing therein; or it may, by resolution, annul such assessment roll and direct that new proceedings be instituted. The same proceedings shall be followed in making a new roll as in the making of the original roll. If, after hearing all objections and making a record of such changes as the Council deems justified, the Council determines that it is satisfied with said special assessment roll, and that assessments are in proportion reciting such determinations, confirming such roll, placing it on file in the office of the Clerk, and directing the Clerk to attach his or her warrant to a certified copy thereof within ten days, therein commanding the Treasurer to levy the various sums and amounts appearing on a special assessment roll for the full amounts or in annual installments as directed by the Council. Such roll shall have the date of confirmation endorsed thereon and shall from that date be final and conclusive for the purpose of the local public improvement to which it applies, subject only to adjustment to conform to the actual cost of the improvement, as provided in division (F) below.
(Prior Code, § 1.614)
(E) All special assessments, except such installments thereof as the Council shall make payable, at a future time as provided in this chapter, shall be due and payable upon confirmation of the special assessment roll.
(Prior Code, § 1.615)
(F) (1) The Council may provide for the payment of special assessments in annual installments. Such annual installments shall not exceed 20 in number, the first installment being due upon confirmation of the roll. On all special assessments confirmed between July 1 and December 31 of any year, the second installment shall be due on the following July 1 and the remaining installments shall be due on July 1 of each succeeding year. On all special assessments confirmed between January 1 and June 30 of any year, the second installment shall be due July 1 of the following year and the remaining installments shall be due July 1 of each succeeding year. Interest shall be charged on all deferred installments at a rate not in excess of that authorized by law, commencing on confirmation and payable on the due date of each installment; the full amount of all or any deferred installments, with interest accrued thereon to the date of payment, may be paid in advance of the due dates thereof. If special assessment bonds are sold, M.C.L.A. § 141.153 shall apply. Each owner shall have 60 days from the date of confirmation to pay the full amount of said assessment, or the full amount of any installments thereof, without interest or penalty. Following said 60-day period, the assessment or first installment thereof shall, if unpaid, be considered as delinquent, and the same penalties shall be collected on such unpaid assessments, or unpaid first installments thereof, as are provided in the City Charter to be collected on delinquent general city taxes. Deferred installments shall be collected without penalty until 60 days after the due date thereof, after which time such installments shall be considered as delinquent and such penalties on said installments shall be collected as are provided in the City Charter to be collected on delinquent general city taxes.
(2) After the Council has confirmed the roll, the City Treasurer shall notify by mail each property owner on said roll that said roll has been filed, stating the amount assessed and the terms of payment. Failure on the part of the City Treasurer to give said notice or of such owner to receive said notice, shall not invalidate any special assessment roll of the city or any assessment thereon nor excuse the payment of interest or penalties.
(Prior Code, § 1.616)