(a) Generally. If any person notified as provided in Section 1022.05 does not have constructed such sidewalk, crosswalk or driveway within the time mentioned, the Department of Public Works and Public Services shall construct such sidewalk, crosswalk or driveway in front of or adjoining the premises of the person so in default. The Department shall then ascertain the cost and expense of the construction of the sidewalk, crosswalk or driveway and prepare for the City Assessor a report in the form of a tentative assessment roll. The tentative roll shall be made as designated by the City Assessor and shall show the exact amount according to cost and expense that should be assessed against each parcel of land for the sidewalk, crosswalk or driveway so constructed. The City shall proceed to the completion of the assessment roll from the facts contained in the tentative roll, in legal and proper form, and assess the amount so recorded against the owner or party in interest upon the lot, lots or parts of lots fronting or adjoining the sidewalk, crosswalk or driveway so laid and in proportion to the number of square feet constructed.
(1979 Code Sec. 13.16.070)
(b) Notice of Assessment. Upon the completion of the roll, the City Assessor shall give notice by one publication in the official newspaper of the City and by first class U.S. mail to each owner of property affected according to the current assessment roll of the City that such roll is completed and will remain in his or her office for twelve days from the date of publication of the notice for the inspection of all concerned. The notice shall be as follows:
SIDEWALK ASSESSMENT
NOTICE
OFFICE OF THE
CITY ASSESSOR
Lincoln Park __________, 19__
To Whom it May Concern:
Take notice that sidewalk assessment(s) roll No. ______ pages _______________, inclusive, for defraying the cost and expense of constructing cement sidewalks hereinafter described, has been prepared and is now open for inspection, revision or correction in this office, and will be presented to the Council at a meeting thereof, to be held on the _____ day of ________________________ 19__.
The lot or lots described in each roll have been assessed for the cost and expense of constructing the walk in front of or adjoining the parcels named in such rolls.
Roll No. __________ Lot Number __________ (Describe same)
Roll No. __________ Lot Number __________ (Describe same)
Notice is hereby given that an assessment has been made upon all the lots and premises liable to be assessed for said improvement; that a roll of said assessments is now completed and will remain at the Assessor's office in the City of Lincoln Park for fifteen days from the date of first publication of this notice, that is, from the date hereof until the _______ day of _________________ 19__ at 10:00 a.m., at his office in the City Hall, and will remain in for a period of six hours on said day, to hear any person or persons desiring to object to any assessments so made, and to review and correct the same, if correction thereof be found necessary.
City Assessor
(1979 Code Sec. 13.16.080)
(c) Confirmation. The City Assessor, upon the date last mentioned in the notice, which date shall be at least fifteen days after the publication of the same, and after any needful correction or revision of such roll, shall transmit the roll to which shall be attached the affidavit of publication of the assessment notice, together with the report of the Department of Public Works and Public Services, to Council for confirmation. Upon the confirmation of the roll, the same shall be transmitted to the City Controller and the City Treasurer for collection.
(1979 Code Sec. 13.16.090)
(d) Collection. The assessment roll shall contain a list of lots, parts of lots or parcels of land assessed thereon as provided in this section, and the total amount assessed thereon shall be due and payable thirty days after the assessment roll is confirmed by Council. If the assessment is not paid within the time stated, a penalty of five percent of the amount of the assessment, in addition to interest on the assessment at the rate of six percent per year from the date the assessment roll was confirmed by Council, shall be attached thereto. Assessments so levied shall be a lien upon the lots, parts of lots or parcels of land until paid and, in default of payment of the assessment, the lots, parts of lots or parcels of land so assessed may be sold thereafter in the manner as provided by law for the sale of land for unpaid special assessments.
(1979 Code Sec. 13.16.100)