(a) No resolution determining to proceed with any public improvement to be defrayed by special assessment shall be enacted until cost estimates have been prepared and a public hearing has been held on the advisability of so proceeding, which hearing shall be held not less than ten (10) days after notice thereof has been published and sent by first class mail to all property owners in the proposed district as shown by the current assessment roll of the village.
(b) Such resolution shall state the nature of the public improvement, the estimated cost thereof, the portion of the cost to be paid by special assessment and the portion to be paid from the general funds of the village, shall designate the district or lands and premises upon which such special assessments shall be levied and shall direct the method of determining the benefits upon the property in the district.
(c) The Assessor shall thereupon prepare a special assessment roll and shall enter and describe thereon all of the lands and premises to be assessed, together with the names of the persons, if known, owning such lands and chargeable with the assessment thereon, and shall assess the cost of such improvements against said lands and premises in the manner directed by the foregoing resolution. When such roll has been completed, it shall be endorsed by the Assessor and filed with the Clerk.
(d) A public hearing shall be held by the Council for the purpose of correcting and reviewing such roll, which hearing shall be held not less than ten days after notice thereof has been published and sent by first class mail to all property owners in the proposed district as shown by the current assessment
roll of the village. At such hearing the Council shall review said roll and hear all objections thereto and may correct the roll and may then, or at a later date, confirm the roll as reported or corrected. It is provided, however, that no original special assessment roll shall be confirmed except by the affirmative vote of five (5) members of the Council if prior to such confirmation written objections to the proposed improvement have been filed by the owners of property which will be required to bear more than fifty (50) per cent of the amount of such special assessment.
(e) No public improvement to be financed in whole or part by special assessment shall be made before the confirmation of the special assessment roll for such improvement.
(Adopted 3-13-67)