A. Upon the completion of the improvements, the Director of Development Services shall cause notice of the cost of the improvements to be given in the manner specified in Subsection 12.92.060, except for posting, said notice shall specify the day, hour and place when the Mayor and Common Council will hear and pass upon a report by the Director of Development Services of the cost of the improvements, together with any objections or protests, if any, which may be raised by any property owner liable to be assessed for the cost of such improvements and any other interested persons. In no case shall the hearing provided for in this section be sooner than ten (10) days after giving of notice.
B. The cost of the improvements may include administrative expenses required for the proper coordination and functioning of the improvements in front of the parcel as determined by the Mayor and Common Council.
C. Upon the day and hour fixed for the hearing the Mayor and Common Council shall hear and pass upon the report of the Director of Development Services, together with any objections or protests which may be raised by any of the property owners liable to be assessed for such construction and any other interested persons. Thereupon the Mayor and Common Council may make such revision, correction or modifications in the report as it may deem just, after which, by resolution, the report as submitted, or as revised, corrected or modified, shall be confirmed. The Mayor and Common Council may adjourn the hearings from time to time. The decisions of the Mayor and Common Council on all protests and objections which may be made, shall be final and conclusive.
D. Upon confirmation of the above report, the Mayor and Common Council may order the notice of lien to be turned over to the accounting officer of the City, whereupon it shall be the duty of this officer to have the amount of the assessment added to the next regular bill for taxes levied against the lot or parcel of land. If the City taxes are collected by the county officials, the notice of lien shall be delivered to. the County Auditor, who shall enter the amount thereof on the County assessment book opposite the description of the particular property and the amount shall be collected together with all other taxes thereon against the property. The notice of lien shall be delivered to the County Auditor before the date fixed by law for the delivery of the assessment book to the County Board of Equalization
(Ord. MC-1027, 9-09-98; Ord. MC-691, 12-19-89)