If an assessment is required to be according to frontage, the City Assessor shall assess, to each lot or parcel of land, such relative portion of the whole amount to be levied as the length of the front of such premises abutting upon the improvement bears to the whole frontage of all the lots to be assessed, unless on account of the shape or size of any lot an assessment by a different number of feet would be more equitable. If the assessment is directed to be according to benefits, the City Assessor shall assess upon each lot such relative portion of the whole sum to be levied as shall be proportionate to the estimated benefit resulting to such lot from the improvement. When the City Assessor has completed the assessment, he or she shall report the same to Council. Such report shall be signed by the City Assessor and may be in the form of a certificate, endorsed on the assessment roll, as follows:
STATE OF MICHIGAN )
) ss.
City of Perry
To the Council of the City of Perry:
I hereby certify and report that the foregoing is the special assessment roll, and the assessment made by me pursuant to a resolution of the Council of said City, adopted on (give date), for the purpose of paying that part of the cost which the Council decided should be paid and borne by special assessment for the (here insert the object of the assessment); that in making such assessment I have, as near as may be, and according to my best judgment, conformed to all things to the directions contained in the resolution of the Council heretofore referred to, and the Charter of the City relating to such assessment.
Dated: _________________________________ _________________________________
City Assessor
(Ord. 94. Passed 11-22-65.)