(A) In the event it shall become necessary to abate a hazard or nuisance, the Council shall determine what amount or part of the expense shall be charged, and designate the property upon which the same shall be levied as a special assessment. The Council shall require that the persons chargeable therewith be notified by the Village Clerk either by first-class mail, or if the owner or his or her address is unknown, by posting notice upon the premises affected. The notice shall state the basis for the assessment, the cost thereof, and shall give a reasonable time, which shall not be less than 30 days, in which payment shall be made. In all cases where payment is not made within the time limit, the same shall be reported by the Clerk to the Council, which shall direct the Assessor to spread the amounts against the descriptions of property chargeable therewith on the next general tax roll for the collection of taxes in the village.
(B) This shall be known as the single lot or parcel assessment procedure as described in Chapter VIII and may also be used to collect all or part of the cost of construction or repair of sidewalks and similar improvements.
(1984 Code, § 1.85)