Upon the publication of such Final Ordinance ordering the improvement to be made, the Board of Public Works shall make an assessment to cover the cost of the work or improvement to be performed (including incidental expenses). Such assessment shall be made, except as provided in Section 6.67 hereof, by assessing each separate lot or parcel of land in proportion to its frontage upon the work or improvement, at a rate sufficient to cover the total expenses of the work or improvement, including incidental expenses, provided, however, that the rate of assessment against any lot or parcel of land shall not exceed three cents (3 cents) per square foot for one-half of the street surface improved in front of said lot or parcel of land. Such assessment shall briefly refer to the Ordinance of Intention for the improvement and shall show the amount of each assessment, the name of the owner of each lot or parcel of land, if known, and if unknown the word “unknown” shall be written opposite the number of the lot or description of the parcel of land and the amount assessed thereon, and there shall be attached to said assessment a diagram showing each public street, alley or other public place to be improved and the relative location of each lot or parcel of land to the improvement to be made, numbered to correspond to the numbers in the assessment. Said assessment and diagram may be designated and referred to as the report of the Board of Public Works. Said report shall, on its completion, be recorded in the office of the Board of Public Works in a substantial book to be kept for that purpose, and the Board of Public Works shall append thereto its certificate of the date of such recording and it shall thereupon become the Assessment Roll.
From the date of such recording all persons shall be deemed to have notice of the contents of such Assessment Roll. Immediately upon such recording the several assessments contained in such Assessment Roll shall be due and payable in the office of the Board of Public Works and shall become delinquent if not paid within thirty days thereafter, and shall be a lien upon the property against which made, paramount to all other liens, except liens for state, county and municipal taxes, and such liens shall only be discharged by payment of the assessment or by redemption of the land after sale for delinquency. Immediately upon such recording the Board of Public Works shall give notice by publication for five days in a daily newspaper published and circulated in the City that said assessment has been recorded in its office and that all sums assessed therein are due and payable immediately and that payment of the said sums must be made to it within thirty days from the date of the recording of such assessment, which date shall be stated in the notice. Said notice shall also contain a statement that all assessments not paid before said time shall become delinquent and a penalty of ten per cent upon the amount thereof shall be added and the property sold for the amount of the assessment.
SECTION HISTORY
Based on Ord. No. 41,060.