§ 151.29  ASSESSMENT PROCEDURE.
   (A)   The Council, at a public hearing, shall determine the necessity of street improvements if the cost thereof is to be assessed against the adjacent property.
   (B)   Notice of said hearing shall be given to the owners, and other affected persons who would be assessed for the cost improvements by regular mail no less than ten days prior to the date of the hearing.
   (C)   Notice of hearing shall contain:
      (1)   A description of the proposed street improvement;
      (2)   The estimated cost of assessment for each affected parcel; and
      (3)   The date, time and place that the Council intends to consider the necessity of street improvements and adoption of the resolution of intention. Notice shall also be published in accordance with the provisions of A.R.S. § 39-204 and shall also be conspicuously posted along the line of the proposed improvement at least ten days prior to the hearing on necessity of the improvements.
   (D)   The property owners and any other persons directly interested in the proposed street improvements or the assessment may prior to the time fixed for the hearing, file in the office of the Town Clerk, a written objection briefly specifying the grounds for objection.
   (E)   At the time of public hearing, the Council shall hear and pass upon any objections to the proposed improvements, and its decision shall be final and conclusive. It may modify the extent of the proposed improvements and proceed without the necessity for republishing, reposting and remailing new notices.
   (F)   At the conclusion of the hearing, the Council may pass its resolution of intention directing that plans, specification and estimates of the cost and expenses of the proposed improvements be prepared by the Town Engineer and filed with the Town Clerk in order that a call for sealed bids be made.
   (G)   Upon completion of the improvements, the Council shall by resolution, at a public hearing, determine the cost of the improvements and assess against the properties adjacent to the street improvement, the total amount of the costs and expenses of the work in accordance with § 151.28.
      (1)   Notice of this public hearing shall be given to the property owner, and other affected persons who would be assessed for the cost of improvements, by regular mail at least ten days prior to the date of the hearing.
      (2)   This notice shall contain:
         (a)   A description of the street improvement; and
         (b)   The amount of the proposed assessment for each affected parcel of property.
   (H)   The property owners and any other persons, directly interested in the street improvements or in the assessment, who have any objection to the legality of the assessment or to any of the previous proceedings connected therewith or who claim that the work has not been performed according to the contract, may, prior to the time fixed for the hearing, file in the office of the Town Clerk, a written notice briefly specifying the grounds for objection. At the time fixed for hearing, the Council shall hear and rule upon the objections. The decision of the Council shall be final and conclusive as to all errors, informalities and irregularities which the Council might have remedied or avoided at any time during the progress of the proceedings.
   (I)   The Council’s resolution shall provide that any assessments remaining unpaid shall be paid prior to or at the time of the development of the assessed property. When, at the time of the assessment, a property is zoned for agricultural or single family use “development” of the assessed property shall not be considered to occur unless the property has a change in use or purpose.
   (J)   A resolution declaring the assessment and describing the properties against which the assessments are imposed shall be recorded in the office of the County Recorder. When so recorded, the amount so assessed shall be a lien upon the properties assessed.
   (K)   Any assessments made under this section shall abate if the property has not been developed within ten years of the assessment.
(1990 Code, § 7-6-5)