(A) Upon receipt of such special assessment roll, the Commission, by resolution, shall accept such assessment roll and order it to be filed in the office of the City Clerk for public examination, shall fix the time and place the Commission will meet to review such special assessment roll and direct the City Clerk to give notice of a public hearing for the purpose of affording an opportunity for interested persons to be heard. Such notice shall be given by one publication in a newspaper published or circulated within the city and by first class mail addressed to each owner of or person in interest in property to be assessed as shown by the last general tax assessment roll of the city said publication and mailing to made at least ten full days prior to the date of said hearing. The hearing required by this section may be held at any regular, adjourned or special meeting of the Commission. At this meeting, all interested persons or parties shall present their objections, if any, to the assessments against the properties benefited.
(B) The Commission shall meet at the time and place designated for the review of the special assessment roll, and at the meeting, or a proper adjournment, shall consider all objections submitted in writing. The Commission may correct said roll as to any special assessment or description of any lot or parcel of land or other errors appearing therein; or it may, by resolution, annul the assessment roll and direct that new proceedings be instituted. The new proceedings may be commenced at any phase of the petition and hearing process described that shall have been satisfactorily completed. The same proceeding shall be followed in making a new roll as in the making of the original roll. If, after hearing all objections and making a record of the changes as the Commission deems justified, the Commission determines that it is satisfied with said special assessment roll and that assessments are in proportion to benefits received, it shall pass a resolution reciting its determinations, confirming such roll, placing it on file, in the office of the City Clerk and directing the City Clerk to deliver to the City Assessor within ten days a certified copy thereof. The Assessor shall spread and the City Treasurer shall collect the various sums and amounts appearing thereon as directed by the Commission. The roll shall have the date of confirmation endorsed thereon and shall from that date be final and conclusive for the purpose of the improvement to which it applies, subject only to adjustment to conform to the actual cost of the improvement, as provided in § 33.32 of this chapter.
(Ord. 512, passed 12-20-76)