(A) After the City Manager has presented the report required in § 54-4 for making any local public improvement as requested in the resolution of the Council and the Council has reviewed the report, a resolution may be passed tentatively determining the necessity of the improvement, setting forth the nature thereof, prescribing what part or proportion of the cost of such improvement shall be paid by special assessment upon the property especially benefitted and what part, if any, shall be paid by the city at large, designating the limits of the special assessment district to be affected, designating whether to be assessed according to frontage or other benefits, placing the complete information on file in the office of the Clerk where the information may be found for examination, and directing the Clerk to give notice of public hearing on the proposed improvement, at which time and place opportunity will be given interested persons to be heard.
(B) The notice of public hearing shall be given by 1 publication in a newspaper published or circulated within the city and by first class mail addressed to each owner of or person in interest in property to be assessed as shown by the last general tax assessment roll of the city. The publication and mailing shall be made at least 10 full days prior to the date of the hearing. The hearing required by this section may be held at any regular, adjourned or special meeting of the Council.
(C) The notice of hearing shall include a statement that appearance and protest at the hearing is required in order to appeal the amount of the special assessment to the state tax tribunal and shall describe the manner in which an appearance and protest shall be made.
(D) An owner or party in interest or his agent may appear in person at the hearing to protest the special assessment or shall be permitted to file his appearance or protest by letter and his personal appearance shall not be required.
(E) The City Council shall maintain a record of parties who appear to protest at the hearing. If the hearing is terminated or adjourned for the day before a party has been heard, a party whose appearance was recorded is considered to have protested the special assessment in person.
(1993 Code, § 54-5)