(A) The statement of the Street Commissioner or the Board of Trustees of the cost and expense of the sidewalk as apportioned by the Board of Trustees, or by him or her, under its direction shall be accepted as correct and, if such assessment is not paid within ten days after making the same, the Town Clerk/Treasurer shall cause a notice of such assessment to be given to the owners, and all other persons interested in such property as can reasonably be ascertained, by publication in a newspaper, published in the town for two successive weeks being two publications only, and the notice shall state the amount assessed against each lot or other subdivision of property, and designate a time and place, not less than 30 days after the first publication, when the Board of Trustees will hear any objections.
(B) The owner and other persons interested in the property shall make, and the Board of Trustees may correct and perfect any such assessment improperly or incorrectly made. The Town Clerk/Treasurer shall certify the assessment to the Assessor of the county, or other proper assessing officer then having possession of the tax list, to be by him or her placed on the tax list for the current year, and to be collected in the same manner as other taxes are collected, with a 10% penalty thereon to defray the cost of collection.
(Prior Code, § 12.24.150) (Ord. 50, passed - -1917)