(A) Upon receiving the orders and direction, the Village Assessor shall make out an assessment roll, entering and describing therein all the lots, premises, and parcels of land to be assessed, with the name of the person(s), if known, chargeable with the assessments thereon; and shall levy thereon and against the property the amounts to be assessed in the manner directed by the Village Council and provisions of this chapter applicable to the assessment. In all cases where the ownership of any description is unknown to the Village Assessor, he or she shall, in lieu of the name of the owner(s), insert the word "unknown" and if by mistake, or otherwise, any person(s) shall be improperly designated as the owner(s) of any lot or parcel of land or premises, or if the same shall be assessed without the name of the owner(s) or the name of any person(s) other than the owner(s), the assessment shall not for any cause be vitiated, but shall in all respects be as valid upon and against the lot, parcel of land or premises as though assessed in the name of the property owner(s), and when the assessment has been confirmed, it shall be a lien on the lot, parcel of land, or premises and collected as provided by Charter and this chapter.
(B) If the assessment is required to be according to frontage, the Village Assessor shall assess to each lot or parcel of land the relative portion of the whole amount to be levied as the length or front of the premises abutting upon the improvement bears to the whole frontage of all lots to be assessed, unless on the account of the shape or size of any lot an assessment for a different number of feet would be more equitable. If the assessment is directed to be according to some other benefit, then he or she shall assess upon each lot the relative proportion of the whole sum to be levied as shall be proportionate to the estimated benefit resulting to the lot from the improvement.
(Prior Code, § 442.06)