The Assessor shall make a special assessment roll of all lots and parcels of land within the designated district benefitted by the proposed improvement and assess to each lot or parcel of land the amount benefitted thereby. The amount spread in each case shall be based upon the detailed estimate of the Village Street Commissioner, as approved by the Council. In the event the proceeds of the special assessment are not required to defray the expense of any public improvement prior to the completion thereof, the special assessment roll therefor may be made within 60 days after the improvement is completed and shall be based upon the actual cost thereof as defined in § 33.01.
(Ord. 93, passed 5-2-1983)