(A) Upon receipt of the special assessment roll, the Village Council, by resolution, shall accept the assessment roll and order it to be filed in the office of the Village Clerk for public examination, shall fix the time and place the Village Council will meet to review the special assessment roll and direct the Village 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 two publications, one publication being at least ten full days prior to the date of the hearing, in a newspaper published or circulated within the village 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 village, 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 this meeting, any persons deeming themselves aggrieved by the special assessment roll shall present their objections thereto in writing with the Village Clerk prior to the close of the hearing, which written objections shall specify in what respect they deem themselves aggrieved. The Assessor shall be present at every meeting of the Village Council at which a special assessment is to be reviewed.
(B) The Village Council shall meet at the time and place designated for the review of the special assessment roll, and at the 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. If, after hearing all objections and making a record of the changes as the Council deems justified, the Council determines that it is satisfied with the special assessment roll and that assessments are in proportion to benefits received, it shall thereupon pass a resolution reciting the determinations, confirming the roll, placing it on file in the office of the Village Clerk and directing the Village 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. 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.
(Ord. passed 4-30-2001)