(A)   The City Council shall meet at the time and place designated for the hearing on the improvements and review of the special assessment roll, and at such meeting, or a proper adjournment thereof, shall consider all objections thereto submitted in writing. The Council may correct the roll as to any special assessment or description of any lot or parcel of land or other errors appearing therein, or it may, by resolution, annul the assessment roll and direct that new proceedings be instituted. The same proceedings shall be followed in making a new roll as in the making of the original roll.
   (B)   If after the hearing all objections and making a record of the changes as the Council deems justified, the Council may, by resolution, determine to proceed with the public improvement, determine the necessity thereof and set forth the nature thereof, designate the limits of the special assessment district to be affected and describe the lands to be assessed, finally determine the part or proportion of the cost of the public improvement to be paid by the lands specially benefitted thereby and the part or portion, if any, to be paid by the city-at-large for the benefit to the city-at-large.
   (C)   (1)   If the Council determines that it is satisfied with the special assessment roll and that assessments are in proportion to the benefits received, it shall thereupon pass a resolution reciting such determinations, confirming the roll, placing it on file in the office of the Clerk and directing the Clerk to attach his or her warrant to a certified copy thereof within ten days, therein commanding the Assessor to spread and the Treasurer to collect the various sums and amounts appearing thereon as directed by the Council.
      (2)   The roll shall have the date of confirmation endorsed thereon and shall from that date be final and conclusive for the purpose of the improvement to which it applies unless contested in the manner as provided in this chapter, and subject to adjustment to conform to the actual cost of the improvement, as provided in § 32.67 below.
Statutory reference:
   Filing of name and address change with the local tax assessor, see M.C.L.A. § 211.742