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Upon the presentation of one or more of such certificates, the city clerk shall assess the amount of such certificates separately against the lots fronting on, abutting or adjacent to the sidewalk or curb which may have been built or repaired or to the parking which may have been filled or graded, and file such assessment roll in his office. At the next regular meeting of the city council the clerk shall notify the council of the fact that he has made such assessment in accordance with the certificate furnished by the overseer of streets or contractor, as the case may be.
The city clerk shall immediately upon the making and filing of such assessment roll give notice to the owner of the property so assessed, by publication once a week for two (2) successive weeks in the official newspaper of the city, notifying such owner to appear before the city council at the next regular meeting after such publication, giving the time and place of such meeting, and show cause, if any he has, why the said assessment should not be made. In case such owner shall fail to appear and make objections, or shall fail to have his objections to such assessment sustained by the city council, or in case such owner shall fail to pay such assessment within ten (10) days after such hearing, then such assessment shall be certified by the city clerk to the proper officer of the county of Minidoka, state of Idaho, having the custody of the tax lists of the county, at the time such certificate is made and in the same manner as other city taxes are certified for collection. All such, assessments shall be known as special assessments for sidewalks, curbs and parking, and shall be levied and collected as a separate tax in addition to the taxes for general revenue purposes, and shall be subject to the same penalties and collected in the same manner as are other city taxes. (1960 Code, Sec. 6-107)