(a) Report of Mayor. When any expense has been incurred by the city upon or with respect to any single lot or parcel of land, which expense is chargeable against such lot or parcel of land and the owner thereof under authority of the City Charter, any city ordinance or state law, and which expense is not of that class required to be prorated among several lots or parcels of land in a special assessment district, the amount of labor and material or any other expense or service for which such expense was incurred, with a description of the lot or parcel of land upon or with respect to which the expense was incurred, and the name of the owner, if known, shall be reported by the Mayor to Council.
(b) Resolution of determination. After reviewing the report of the Mayor, Council may, if it so desires, determine, by resolution, what amount or part of each such expense shall be charged, and the person, if known, against whom, and the premises upon which, the same shall be levied as a special assessment. By such resolution, Council shall determine the number of installments in which the assessment may be paid, determine the rate of interest to be charged on installments, not to exceed 6% per year, designate the land and premises upon which the special assessment shall be levied, direct the City Assessor to prepare a special assessment roll in accordance with Council’s determination, designate the name by which the assessment roll shall be known and referred to, and, as often as Council deems it expedient, require notice of the several amounts so reported and determined to be given by the City Clerk, either by registered mail sent to the last known address of the owner as shown on the assessment roll of the city or by publication.
(c) Special assessment roll. The City Assessor shall thereupon prepare a special assessment roll, including all lots and parcels of land within the special assessment district designated by Council, and shall assess to each such lot or parcel of land such sums as may have been directed by Council.
(d) Certificate of Assessor. When the City Assessor has completed such assessment roll, he or she shall attach thereto and endorse thereon his or her certificate to the effect that such roll has been made by him or her pursuant to a resolution of Council (giving the date of adoption of the same) and that in making the assessments therein, he or she has, as near as may be, according to his or her best judgment, conformed in all respects to the directions contained in such resolution, the City Charter and this chapter. Thereupon, he or she shall file the special assessment roll with the City Clerk who shall forthwith give notice as required by Council.
(e) Notice of hearing on roll. Upon receipt of such special assessment roll, the City Clerk shall give notice as directed by Council, which notice shall state the basis of the assessment and the amount thereof, describe the property affected thereby and give a reasonable time, which shall not be less than 30 days, in which a hearing may be had thereon or payment made.
(f) Hearing on objections. If payment is not made within the time specified in the resolution and notice, Council shall meet at the time and place provided and hear any objections to the roll as prepared.
(g) Corrections and changes. Council may correct the roll as to any assessment or description of any lot or parcel of land or other errors appearing therein. Any changes made in the roll shall be noted in the Council minutes.
(h) Confirmation of roll. After such hearing, Council shall confirm such special assessment roll, with such corrections as may have been made, and the City Clerk shall endorse the date of confirmation thereon, and upon confirmation such roll shall be final and conclusive.
(Ord. 24, passed 12-8-1954)