(A) The Council shall review the special assessment roll and consider all objections thereto.
(B) The Council may correct or amend the roll as to any assessment or description of property or any other matters appearing therein.
(C) If, after hearing all objections, the Council determines that assessments are in proportion to benefits derived or to be derived, it shall thereupon pass a resolution reciting the determinations, confirming the roll and directing the Clerk to transmit the assessment roll to the Treasurer for collection of the various amounts on the roll in accordance with Council resolution. The resolution shall state the date upon which the special assessment, or the first installment thereof, if installment payments be allowed, shall be due and payable; the number of annual installments in which the special assessment may be paid; and the rate of interest to be charged upon each deferred installment. The roll shall have the date of confirmation endorsed thereon by the Clerk and be final and conclusive for the purpose of the improvement to which it pertains.
(1984 Code, § 1.82)