When the contract or contracts for improvements have been executed and approved, if any part of the cost is to be assessed against property, or its owner or owners, the director of public works shall at once prepare a statement containing the names of persons, firms or corporations or estates owning property abutting on the highway, or section thereof, to be improved and the number of front feet owned by each, with such description by lot or block number, or otherwise, sufficient to identify the same, and also containing an estimate of the total cost of the proposed improvement, the cost per front foot of abutting property. Said statement shall be examined by the City Council and any errors therein corrected, but no error or omission shall invalidate any assessment made thereunder. When said statement has been approved by the council, it shall then determine and declare the necessity of assessing any part of the cost of proposed improvements against such owners and their property by resolution directing notice to be given to such owners and fixing the time and place of a hearing to be given them. Such notice shall be signed by the city secretary, or other officer designated by the council, and shall state the time and place of hearing, the general nature of improvement proposed, the highway or section thereof to be improved and the total amount and amount per foot proposed to be assessed against owner and his property.
Such notice shall be served by publishing same for three times, the first being at least twenty-one days before the date of hearing, in the city’s official newspaper and by mailing a copy thereof by letter deposited in the post office of said city directed to the address of each owner, if known, but if not known, then to the address of his agent or attorney, if known. Said letters shall be posted at least fourteen (14) days before the day of said hearing. Said notice and letter shall contain all the information required by law. On the day fixed for said hearing or any time thereafter, before any assessment is made, any person, firm, corporation or estate owning or having any interest in any property proposed to be assessed for any part of the cost of such improvement or against whom any personal charge is proposed, shall have the right to appear before the City Council in person, or by attorney or agent, and shall be entitled to a hearing as to all matters affecting said assessment or personal liability, or the benefits of said improvement, if any, to property proposed to be assessed and any objection to such assessment, or to the making of such improvement or any invalidity or irregularity in the proceedings with reference thereto, or any other objection. All objections shall be filed in writing, and thereafter the opportunity shall be given to persons filing objections to subpoena witnesses and produce testimony. Said hearing may be adjourned from time to time until completed without further notice. The City Council shall have power to inquire into and determine all facts necessary to the adjudication of objections and the ascertainment of special benefits to such owners by means of such improvements and shall render such judgment in each case as shall be just and proper. Objections to the regularity of any proceedings, or the validity of any assessment or charge of personal liability against any person or property, shall be waived unless presented at the time and in the manner herein specified.