(A) Upon receipt of such special assessment roll, the Council, by resolution, shall accept the assessment roll and order it to be filed in the office of the Village Clerk for public examination, shall fix the time and place the Council will meet to review the special assessment roll and direct the Clerk to give notice of a public hearing for the purpose of affording an opportunity for interested persons to be heard.
(B) The notice shall include a statement that the owner or any person having an interest in the real property may file a written appeal of the special assessment with the State Tax Tribunal within 30 days after the confirmation of the special assessment roll if that special assessment was protested at the hearing held for the purpose of confirming the roll. Such notice shall be given by one publication in a newspaper published or circulated within the village and by first-class mail addressed to each owner of or person in interest in property to be assessed as shown by the last general tax assessment roll of the village, the publication and mailing to be made at least ten days prior to the date of the hearing. The hearing required by this section may be held at any regular, adjourned or special meeting of the Council. At this meeting, all interested persons or parties shall present in writing or orally their objections, if any, to the assessments against them. The Treasurer shall be present at every meeting of the Council at which a special assessment is to be reviewed.
(C) If, at or prior to confirmation of any special assessment roll more than 50% of the number of owners of privately owned real property to be assessed for any improvement, or in the case of paving or similar improvements more than 50% of the number of owners of frontage to be assessed for any such improvements shall object in writing to the proposed improvement, the improvement shall not be made by proceedings authorized herein without an affirmative vote of five members of the Council.
(Ord. 38, passed - -00)