(A) After the opening of the bids, the Council for a public improvement shall revise the estimated cost of the improvement upon the basis of the bids received, or, where the work is to be done by the village, shall revise the estimated costs on the basis of the estimate of the Village Superintendent after receipt of such estimate, and shall direct the Village Assessor to make a special assessment roll for the part or proportion of the cost to be borne by the lands especially benefited according to the benefits received, and report the same to the Council, they shall order the same filed in the office of the Village Clerk for public examination and shall order publication of a notice of public hearing when the Council will meet and review the said roll.
(B) (1) Such notice shall be made by at least one publication in a newspaper printed and circulated in the village at least one week prior to the time set for the said hearing. 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.
(2) 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.
(2005 Code, § 9.111) (Ord. 2-88, passed - -)