(a) Within twenty-one (21) days after the City Council has determined by resolution that the whole or any part of the expense of any public improvement shall be defrayed by special assessments upon the property specially benefited, the Assessor shall make an assessment roll of all lots and parcels of land within the designated district benefited by the proposed improvement.
(b) All property owners on the assessment roll shall be notified by a letter mailed to the address to which their tax bills are sent.