(A) Tax notice. All special assessments and taxes that may be levied for the purpose of constructing sidewalks, culverts, bridges or for the grading or draining of streets or draining of vacant lots shall be made and assessed in the following manner. The Village Clerk shall give four weeks notice in some newspaper circulated in this village of the holding of a special meeting for the purpose of levying such special tax, or in lieu of such published notice, the Clerk may deliver to the Police Chief a written notice directed to the owner, owners, or their agents or occupants of the property to be charged with such special tax, which notice the Police Chief shall personally serve upon the person or persons to whom directed, or in case of absence of such owner or owners, post the same upon the premises of the owner or owners, or the premises so sought to be taxed. Such notice shall state the time and object of the special meeting. (1979 Code, Ch. 17, § 3)
(B) Levy, collecting. All such assessments shall be known as “special assessments for improvements” and shall be levied and collected as a special tax, in addition to the taxes for general revenue purposes collected as the general tax of the village, which is provided by the statutes of the state.
(1979 Code, Ch. 17, § 4)