(A) The Assessor shall make a special assessment roll of all lots and parcels of land within the designated district benefitted by the proposed improvement and assess to each lot or parcel of land the proportionate amount benefitted thereby. The amount spread in each case shall be based upon the detailed estimate of cost as approved by the Village Council or the actual cost if the preparation of the assessment roll is delayed until completion of the improvement under § 33.04(B).
(B) When the Assessor shall have completed the assessment roll, he or she shall file the same with the Village Clerk for presentation to the Village Council for review and certification by it.
(Ord. passed 4-30-2001)