(A)   Upon receipt of the special assessment roll, the City Council, by resolution, shall accept the assessment roll and order it to be filed in the office of the Clerk for public examination, shall fix the time and place the Council will meet to hear objections to the improvement and review the special assessment roll and direct the Clerk to give notice of a public hearing for the purpose of affording an opportunity for interested persons to be heard. The notice shall be given by publication once at least ten full days prior to the date of the hearing in a newspaper published or circulated within the city and by first-class mail addressed to each owner of or person in interest in property to be assessed, as shown by the last general tax assessment roll of the city, mailed at least ten days prior to the date of the hearing. The hearing required by this section may be held at any regular, adjourned or special meeting of the Council. At the hearing, all interested persons or parties shall present, in writing, their objections, if any, to the improvement and the assessments against them. The Assessor shall be present at every meeting of the Council at which a special assessment is to be reviewed.
   (B)   The notice of hearing shall include a statement that appearance and protest at the hearing in the special assessment proceeding is required in order to appeal the amount of the special assessment to the state tax tribunal and shall describe the manner in which an appearance and protest shall be made.
   (C)   An owner or party in interest, or his or her agent may appear in person at the hearing to protest the special assessment or shall be permitted to file his or her appearance or protest by letter and his or her personal appearance shall not be required.
   (D)   The City Council shall maintain a record of parties who appear to protest at the hearing.  If a hearing is terminated or adjourned for the day before a party is provided the opportunity to be heard, a party whose appearance was recorded is considered to have protested the special assessment in person.
Statutory reference:
   Notice of special assessment hearings, state law requirements, see M.C.L.A. §§ 211.741 et seq.