(a) Report of Manager. When any expense has been incurred by the City upon or with respect to any single lot or parcel of land, which expense is chargeable against such lot or parcel of land and the owner thereof by any City Charter provision or ordinance of the City or the laws of the State, and is not of that class required to be prorated among several lots or parcels of land in a special assessment district, the amount of labor and material or any other expense or service for which such expense was incurred, with a description of the lot or parcel of land upon or with respect to which the expense was incurred, and the name of the owner, if known, shall be reported by the City Manager to Council.
(b) Resolution of Determination. After reviewing the report of the Manager, Council may, if it so desires, determine by resolution what amount or part of each such expense shall be charged, and the person, if known, against whom, and the premises upon which, the same shall be levied as a special assessment. By such resolution, Council shall determine the number of installments in which the assessment may be paid, determine the rate of interest to be charged on installments, not to exceed six percent per year, designate the land and premises upon which the special assessment shall be levied, direct the Assessor to prepare a special assessment roll in accordance with Council's determination, designate the name by which the assessment roll shall be known and referred to, and, as often as Council deems expedient, require notice of the several amounts so reported and determined to be given by the Clerk, by first class mail sent to the last known address of the owner as shown on the assessment roll of the City, or by publication or by posting notice thereof for the same length of time in three public places within the City.
(c) 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 Council, and shall assess to each such lot or parcel of land such sums as may have been directed by Council.
(d) Certificate of Assessor. When the Assessor has completed such assessment roll, he or she shall attach thereto and endorse thereon his or her certificate to the effect that the roll has been made by him or her pursuant to a resolution of Council (giving the date of adoption of the same) and that in making the assessments therein the Assessor has, as near as may be, according to his or her best judgment, conformed in all respects to the directions contained in such resolution, the City Charter and this chapter. Thereupon, the Assessor shall file the special assessment roll with the Clerk who shall present the same to Council.
(e) Notice of Hearing on Roll. Upon receipt of such special assessment roll, Council shall order it filed in the office of the Clerk for public examination and shall, by resolution, fix the time and place when Council will meet and review such roll, which meeting shall be held not less than one week after notice thereof, specifying the purpose, time and place, has been given by first class mail to the owner of each lot or parcel of land affected thereby at his or her address or the address shown on the last tax roll of the City, and by publication at least once in a newspaper of general circulation in the City, to be designated by Council, or by posting notice thereof for the same period of time in three public places within the City.
(f) Hearing on Objections. Council shall meet and review the special assessment roll at the time and place appointed or at an adjourned date therefor and shall consider any written objections thereto.
(g) Corrections and Changes. Council may correct the 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 Council minutes.
(h) Confirmation of Roll. After such hearing, Council shall confirm such special assessment roll, with such corrections as may have been made, and the Clerk shall endorse the date of confirmation thereon. Upon confirmation, such roll shall be final and conclusive.
(Ord. 6. Passed 4-17-62; Ord. 2009-06. Passed 4-21-09.)