The Council shall meet at the time and place designated for the review of the special assessment roll prepared as required in this chapter, and at such meeting or a proper adjournment thereof shall consider all objections to the special assessment roll submitted in writing. The Council may correct the 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 the special assessment roll and that assessments are in proportion to benefits received, it shall thereupon pass a resolution reciting such determinations, confirming such roll, placing it on file in the office of the Clerk and directing the Clerk to attach his warrant to a certified copy thereof within 10 days and commanding the Assessor to spread and the Treasurer to collect the various sums and amounts appearing thereon 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 improvement to which it applies, subject only to adjustment to conform to the actual cost of the improvement, as provided in § 54-14.
(1993 Code, § 54-10)