When the City Assessor has completed the proposed assessment roll, he or she shall report the same to the City Council, together with the certificate that the assessment roll conforms to the direction of the City Council and provisions of this chapter and the City Charter. The City Assessor shall prepare and certify the special assessment roll in which shall be entered and describe all the lands and premises to be assessed, with the names of respective owners, if known, and the amount to be assessed against each such parcel of land or premises. Said amount shall be a relative portion of the whole sum to be levied against all lands and premises in the special assessment district as the benefit to such parcel of land or premises bears to the total benefit to all lands and premises in the special assessment district. There shall also be entered upon said roll the amount which has been assumed by the city at large, if any. When the Assessor has completed the special assessment roll, he or she shall file the same in the office of the City Clerk, certifying that it was made pursuant to resolution of the Council adopted on the specified date.
(2011 Code, § 3.04.090) (Ord. 169, passed - -1992)