(A) (1) Upon receipt of the report of the Village Superintendent and Village Assessor made pursuant to § 33.06, if the Council shall determine to proceed with the improvement, it shall order the said report filed with the Village Clerk for public examination and shall publish notice of its intention to make the said public improvement at least once in a newspaper published and generally circulated within the village. Said notice shall describe the property to be included in the proposed special assessment district, the nature of the improvement, the estimated cost of the same, and shall set a time not less than one week following the date of publication thereof, when the Council will meet and hear objections to the proposed improvement or to the inclusion of any property within the proposed district.
(2) In addition, notice of such hearing shall be given to each owner of or party in interest in property to be assessed, whose name appears upon the last local tax assessment records, by mailing by first-class mail addressed to such owner or party at the address shown on the tax records, at least ten days before the date of such hearing. The LAST LOCAL TAX ASSESSMENT RECORDS means the last assessment roll for ad valorem tax purposes which has been reviewed by the local board of review, as supplemented by any subsequent changes in the names or the addresses of such owners or parties listed thereon.
(B) (1) Objections to the necessity of such improvement may be filed by owners of property within such special assessment district on or before the date set for hearing objections. Such objections or protests shall be in writing, shall state the owner’s name and address; the lot, lots, or parcels of land within the district owned by him or her; and that he or she deems said improvement to be unnecessary.
(2) If protests as to the necessity of such improvement are made by owners of property which shall bear 50% or more of the estimated cost of the improvement, or by the owners of more than 50% of the frontage liable for such special assessment in cases where benefits are determined by frontage, no further action shall be taken by the Council until the objections have been reduced to less than 50% of the owners of such property within such special assessment district; provided, however, that by affirmative vote of five or more members of the Council, the Council may nevertheless determine such public improvement to be necessary and may proceed accordingly. The minutes of such meeting shall set forth the roll call vote taken upon such resolution.
(2005 Code, § 9.107) (Ord. 2-88, passed - -)