A. At any time after the actual costs of the improvement are known, including reasonable estimates of the costs to be incurred in connection with the issuance of bonds or other financing, the mayor shall prepare an assessment roll spreading the assessable costs of the improvement in accordance with the method approved by the council. The assessment roll shall contain for each parcel in the district the name and address of the record owner, a legal description of the parcel, and the amount of the assessment. If the owner is unknown, the assessment roll may show such owner to be "unknown owner".
B. The clerk shall fix a time to hear objections to the assessment roll. A notice of the hearing shall be posted in three public places and published in a newspaper of general circulation, if distributed within the city, at least 10 days before the hearing. Notice of the assessment and assessment roll hearing shall be sent by certified mail, return receipt requested, to each record owner of an assessed property not less than 15 days prior to the hearing. The mailed notice shall contain:
1. The name of the record owner or owners.
2. A description of the parcel by property roll identification number, by a legal description, or by other means by which the parcel's identity can be made reasonably certain.
3. The amount of the assessment against the parcel.
4. The date, time and place of the hearing on the assessment roll.
5. A statement that a written objection to an assessment must be received by the clerk by the close of business on the day prior to the hearing on the assessment roll.
6. Notice that if the council finds corrections to the assessment roll are necessary, it may increase the assessment against the parcel by up to five percent without further notice or hearing.
(Ord. 94-7 (part), 1994)