(A) Special assessment roll. The Assessor shall thereupon prepare a special assessment roll including all lots and parcels of land within the special assessment district designated by Village Council, and shall assess to each such lot or 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 such district. There shall also be entered upon such roll the amount which has been assessed to the village at large. When the Assessor shall have completed such assessment roll, he or she shall attach thereto, or endorse thereon, his or her certificate to the effect that said roll has been made by him or her pursuant to a resolution of the Village Council (giving date of adoption of same) and that in making the assessments therein he or she has, as near as may be according to his or her best judgment, conformed in all respects to the directions contained in such resolution and to this subchapter, and to the state law and to the provisions of this section. Thereupon he or she shall file said special assessment roll with the Village Clerk who shall present the same to the Village Council.
(B) Meeting to review special assessment roll; objections in writing. Upon receipt of such special assessment roll, the Village Council, by resolution, shall accept such 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 such 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. Such notice shall be given by one publication 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, said publication and mailing to be made at least ten days prior to the date of said hearing. The hearing required by this section may be held at any regular, adjourned or special meeting of the Village Council. At this meeting, all interested persons or parties shall present in writing or orally their objections, if any, to the assessments against them. The Assessor shall be present at every meeting of the Village Council at which a special assessment is to be reviewed.
(C) Changes and corrections in assessment roll. The Village Council shall meet at the time and place designated for the review of such special assessment roll, and at such meeting, or a proper adjournment thereof, shall consider all objections orally or in writing. The Village Council may correct said 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 such 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 such changes as the Village Council deems justified, the Village Council determines that it is satisfied with said special assessment roll and that assessments are in proportion to benefits received, it shall thereupon pass a resolution reciting such determinations, confirming such 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 Village Treasurer to collect the various sums and amounts appearing thereon as directed by the Village Council. Such 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, subject only to adjustment to conform to the actual cost of the improvement, as provided in § 34.13.
(Ord. 156, passed 5-19-2004)