§ 96.104 SPECIAL ASSESSMENT FOR SNOW AND ICE REMOVAL.
   (a)   The cost to the city for the removal of snow and ice each year shall be certified to the city finance director on or before the first day of June of each year.
   (b)   The finance director shall prepare an estimate of the assessment against each lot for the removal of snow and ice for the preceding season including the expense of levying the special assessment against each lot. The estimates shall be submitted to the city council.
   (c)   Upon the filing of the assessment roll with the finance director, the governing body shall fix a time and place of hearing upon the same, not less than 20 days from the date of filing. The finance director shall than publish a notice of the time and place of hearing in the official newspaper at least one week prior to the date set for the hearing. The notice shall describe the reason why the special assessment is levied, the date of filing of the assessment roll, the time and place of the hearing thereon, and that the roll will be open for public inspection at the office of the finance director, and shall refer to the special assessment roll for further particulars.
   (d)   The finance director shall also mail a copy of the notice, by first-class mail, to the owner or owners of any property to be assessed for the snow and ice removal, at the address as shown on the records of the assessor. The mailings shall be at least one week prior to the date set for the hearing. The owner or person in possession may appear at the hearing to protest the assessment and to give reasons why the assessment should not be levied.
   (e)   Pursuant to the hearing, the council shall approve and file the assessment roll with the finance director. After approval and filing with the finance director, the assessment roll shall be a special lien against the property described and shall be collected in a like manner as for special assessments for public improvements.
(1992 Code, § 38-78.2) (Ord. 101-92, passed 11-16-1992)