(A) The Assessor shall thereupon prepare a special assessment roll, including all lots and parcels of land within the special assessment district designated by the Council, and assess to each lot or parcel of land a relative portion of the whole sum to be levied against all the lands in the district as the benefit to each lot or parcel of land bears to the total benefit to all lands in the district. There shall also be entered upon the roll the amount which has been assessed to the municipality at large. (‘83 Code, § 100.11)
(B) When the Assessor has completed the assessment roll, he shall attach thereto, or endorse thereon, his certificate to the effect that the roll has been made by him pursuant to a resolution of the Council (giving its date of adoption) and that in making the assessments therein, he has, as near as may be, according to his best judgment, conformed in all respects to the directions contained in the resolution and the Charter and the provisions of this chapter. Thereupon, he shall file the special assessment roll with the Clerk, who shall present it to the Council. (‘83 Code, § 100.12)
(C) Upon receipt of the special assessment roll, the Council shall order it filed in the office of the Clerk for public examination, and shall by resolution fix the time and place for public hearing when the Council will meet and review the roll. Notice of the hearing shall be given to each owner of or party in interest in property in the special assessment district to be assessed whose name appears on the last local tax assessment records of the municipality, by mailing a notice by first class mail addressed to the owner or party in interest at the address shown on the tax records at least ten days before the date of the hearing; and by publication at least once in a newspaper of general circulation in the municipality, to be designated by the Council, or by posting notice thereof in three public places within the municipality, the publication or posting to be not less than ten days prior to the date of hearing. (‘83 Code, § 100.13)
(Ord. 78-012, passed 5-1-78)