After the hearing provided for in the preceding section (Sec. 145), if the Council desires to proceed with such improvement, it shall, by resolution, determine to make such improvement and shall approve said plans and estimate, as originally presented or as revised, corrected, amended or changed. The Council shall also direct the City Assessor to make a special assessment roll in which shall be entered and described all lots and parcels of land to be assessed, with the names of the respective owners thereof, if known, and the amount to be assessed against each such lot or parcel of land, which amount shall be such relative portion of the whole sum to be levied against all the lots and parcels of land in the special assessment district as the benefit to such lot or parcel of land bears to the total benefits to all lots and parcels of land in the special assessment district. There shall also be entered upon said roll the amount which has been assessed to the City-at-large.
When the City Assessor shall have completed the assessment roll, he shall affix thereto a certificate stating that it was made pursuant to a resolution of the Council of said City, adopted on a specific date, and that in making such assessment roll, he has, according to his best judgment, conformed in all respects to the directions contained in said resolution and to the Charter of the City.