At the time and place appointed for reviewing the assessment roll, the Board of Special Assessors shall meet and there, or at some adjourned meeting, review the assessment roll and shall hear any objections to any assessment which may be made by any person deeming himself aggrieved thereby. The Board of Special Assessors may correct such roll as to any assessment, description of land, or the name of the person chargeable with the payment of any assessment appearing therein and may confirm the assessment roll as reported or as corrected, or annul it and make a new assessment roll. In case a new assessment roll is made, the same proceedings shall be had therein as in respect to the original assessment roll. When a special assessment shall have been confirmed, the City Assessor shall make an endorsement upon the roll showing the date of the confirmation. For the purpose of enabling the City Treasurer to furnish a history or statement of unpaid special assessments, the City Clerk shall, immediately after a special assessment roll shall have been confirmed and filed by him, make a special record of such filing and shall thereupon cause to be entered in a book or books to be known as “Special Assessment Record,” to be kept in the office of the City Treasurer, in a form to be prescribed by the Director of Finance, a detailed statement showing the number of the special assessment, date of confirmation, description of each parcel of land assessed, the amount of assessment and such other information as the City Council may require. Should any such assessment be set aside by the City Council or other lawful authority, the City Treasurer shall make an entry in such record showing the date thereof, and the City Treasurer shall also make an entry in such book showing the dates of payment of all special assessments.
(Ord. 2542, passed 1-26-1976)