(A) Upon completion of the Preliminary Assessment Roll, the city shall by resolution or motion fix a time and place at which the owners of property to be assessed, or any other persons interested therein, may appear before the city and be heard with respect to the propriety and advisability of making the improvements and funding them with special assessments, the cost of the improvement, and the amount to be assessed against each property so improved. The City Clerk shall provide written notice of such hearing to each of the property owners whose property is subject to being assessed. Such notice shall be provided by first class U.S. mail, postage prepaid, certified with return receipt requested, not less than two days in advance of the hearing. In addition, notice of the time and place of such hearing shall be given by two publications approximately one week apart in a newspaper of general circulation in the municipality; the last publication shall appear not less than one week prior to the hearing date; provided however that any mistake in such advertised notice or in any mailed notice shall not void any assessment levied in accordance with the provisions of this division. The resolution or motion shall contain the date, time and place of the hearing, describe the area to be improved, and advise persons interested that the description of individual properties to be assessed and the amount of the assessment can be ascertained at the office of the City Clerk.
(B) At such meeting, the city shall consider all objections relating to the assessments and shall make a final decision on whether to levy the special assessments. Thereafter, if the decision is to levy the special assessments, the city shall equalize or adjust such assessments where justice and right so dictate, and shall approve and confirm the assessment roll by resolution (the “Assessment Resolution”). When so equalized and approved, a final assessment roll shall be filed in the office of the City Clerk, and such assessments shall stand confirmed and remain legal, valid and binding first liens upon the property against which such assessments are made until paid.
(C) A statement of the confirmed assessment shall be provided to each property owner listed on the roll. The property owner shall have such time as may be provided in the Assessment Resolution within which to pay the total assessment.
(D) The city shall determine in the Assessment Resolution when the payment of any special assessment levied pursuant to this division shall commence, and the frequency and amount of any scheduled collections of such assessments upon determination of the confirmed assessment roll.
(E) Upon completion of the improvement, any excess in the special assessment as originally made, approved and confirmed over the actual cost of the improvement to be paid by such special assessment, shall be credited proportionately against each special assessment against each parcel in the manner set forth in the Assessment Resolution, or used for any lawful purpose.
(Ord. 1094, passed 9-8-94)