A. Resolution For Assessment: The town commission shall estimate, as near as practical, the cost of maintenance in each established district annually, not later than the second Monday in August. The commission shall pass and finally adopt a resolution specifying the district assessment option and levying and assessing all the property within the district with an amount equal to not less that seventy five percent (75%) of the entire cost of said work.
B. Parcels Assessed: The resolution levying the assessment to defray the cost of maintenance shall contain or refer to a list in which shall be described the lot or parcel of land assessed with the name of the owner thereof, if known, and the amount levied thereon.
C. Filing Of Resolution: Such resolution shall be kept on file in the office of the town clerk-treasurer. (Ord. 100, 9-10-1992; amd. 2003 Code)