3.02.065 Assessment procedure.
A. When the estimated cost of an authorized local improvement has been ascertained on the basis of the city engineer’s estimate of costs, on the award of a contract or on any other basis acceptable to the council, or after the work has been completed and the actual cost thereof has been determined, the city recorder, or any other person as the council may direct, shall prepare the proposed assessments to the lots within the local improvement district, and shall file them in the office of the city recorder and shall submit them to the council. The submission shall be in the form of a proposed resolution (hereinafter “assessment resolution”).
B. On the receipt of the proposed assessments, the council shall, after any modifications, adopt an assessment resolution directing notice of the proposed assessments to be mailed or personally delivered to the owners of the lots proposed to be assessed or if personal service cannot be had, then by publication once a week for two consecutive weeks in a newspaper of general circulation in the City and containing the following information:
1. the name of the owner, the description of the property assessed, the total estimated or actual project cost assessed against benefited property and the amount of the assessment against the described property;
2. a date and time by which written objections to the proposed assessment stating specifically the grounds for objection must be received and the date, time and place of a public hearing at which the council will consider objections;
3. a statement that the assessment in the notice or as it may be modified by the council will be levied by the council after the hearing and that the assessment then will be charged against the property and be immediately payable in full or in installments, if applicable.
C. Supplementary notice of the proposed assessment and public hearing on it, in form and content to be determined by the city recorder, may also be published or posted by the city recorder.
D. The council shall hold the public hearing on the proposed assessments to consider those objections filed in writing and may adopt, correct, modify or revise the proposed assessments. The council shall determine the amount of assessment to be charged against each lot within the local improvement district according to the special and peculiar benefits accruing thereto from the improvement, and shall by ordinance spread the assessments.