Upon receiving such resolution, order and directions, the City Assessor shall make out an assessment roll, entering and describing therein all the lots, premises and parcels of land to be assessed, with the names of the persons, if known, chargeable with the assessments thereon; and shall levy thereon and against such persons the amount to be assessed in the manner directed by the Council. If the several descriptions to be assessed in any special assessment district extend into more than one ward of the city, the City Assessor shall enter the several descriptions situated in any one ward by themselves, separate from those of others, in all cases where the ownership of any description is unknown to the city assessor, he or she shall insert in place of the name of the owner of the "unknown". If by mistake or otherwise any person shall be improperly designated as the owner of any lot, parcel of land or premises, of if the same shall be assessed without the name of the owner or in the name of a person other than the owner, such assessment shall to be void, but shall in all respects be as valid upon and against such lot, parcel or land, or premise as though assessed in the name of the proper owner; and when the assessment roll shall have been confirmed, shall be a lien on such lot, parcel of land, or premises, and shall be collected as in other cases. If the assessment is directed to be made 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 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 for a different number of feet would be equitable. If the assessment is directed to be made 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.
(Ord. 2013-01, passed 9-10-2013)