(A) Upon receipt of a special assessment roll, the Commission shall order it filed in the office of the Clerk for public examination, shall fix the time and place when it will meet and review such roll, and shall direct the Clerk to give notice of said hearing. Such notice shall specify the time and place of such hearing and shall be published once in the officially designated newspaper of the city not less than ten days prior to the date of such hearing. Such notice shall also be given by the Clerk to each owner of or party in interest in property to be assessed whose name appears upon the last city tax assessment records, by mailing by first class mail addressed to such owner or party at the address shown on said records, at least ten days before the date of such hearing. Failure of the owner or party to receive such notice shall not invalidate the proceedings or assessments.
(B) The Commission shall meet and review the special assessment roll at the time and place appointed or at an adjourned date therefor, and shall consider any written or oral objections thereto. The Commission may correct said roll as to any assessment or description of any lot or other errors appearing therein. Any changes made in such roll shall be noted in the Commission minutes. After such hearing and review, the Commission may confirm such special assessment roll with such corrections as it may have made, if any, or may refer it back to the Manager for revision or may annul it and any proceedings in connection therewith. The Clerk shall endorse the date of confirmation upon such special assessment roll.
(C) Such roll shall, upon confirmation, be final and conclusive.
(Ord. effective 7-28-2017)