(A) General. The Assessor shall thereupon prepare a special assessment roll, including all parcels of land within the special assessment district designated by the Commission and shall assess against each parcel of land such relative portion of the whole sum to be levied against all the lands in the special assessment district as the benefit to such lot or parcel of land bears to the total benefits to all lands in the district. There shall also be entered upon such roll the amount which has been assessed to the city at large, if any.
(1990 Code, § 1.181)
(B) Certificate of Assessor. Upon completion of such assessment roll, the Assessor shall attach thereto or endorse thereon his certificate in the form specified in the City Charter, to the effect that the roll was made by him pursuant to a resolution of the Commission (giving date of adoption of same) and that in making the assessments therein, he used his best judgment and conformed in all respects to the directions contained in such resolution and the City Charter and the provisions of this chapter. Thereupon, the special assessment roll shall be filed with the Clerk who shall present the same to the Commission.
(1990 Code, § 1.182)
(C) Hearing on roll. Upon receipt of such special assessment roll, the Council shall order it filed in the office of the Clerk for public examination and shall by resolution fix the time and the place when the Commission will hold a public hearing thereon. The hearing shall be held not less than ten days after notice thereof has been given by publication and by notice sent by first class mail to all property owners in the proposed district as shown by the current assessment roll of the city.
(1990 Code, § 1.183)
(D) Objections; filing; hearing. Any person deeming himself aggrieved by the special assessment roll may file his objections thereto in writing with the Clerk, which written objections shall specify the manner in which he deems himself aggrieved. The Commission shall meet and review the said special assessment roll at the time and place appointed or at an adjourned date therefor and shall consider any written objections thereto.
(1990 Code, § 1.184)
(E) Objection to improvements. If, at or prior to final confirmation of any special assessment roll, written objections to the proposed improvement have been filed by the owners of property who will be required to bear more than 50% of the amount of such special assessment, the improvement shall not be made or authorized without four-fifths vote of the members of the Commission present and voting.
(1990 Code, § 1.185)
(F) Corrections and changes. The Commission may correct the special assessment roll as to any assessment or description of any lot or parcel of land or other errors appearing therein. Any changes made in such roll shall be noted in the Commission minutes.
(1990 Code, § 1.186)
(F) Confirmation or rejection of roll. After such hearing and review, the Commission by resolution may confirm such special assessment roll with such corrections as may have been made or refer it back to the Assessor for revision or annul it and any proceedings in connection therewith. The Clerk shall endorse the date of confirmation upon each special assessment roll, and upon confirmation such roll shall be final and conclusive.
(1990 Code, § 1.187)