2.10.045 Method of Assessment.
A. After final acceptance of the public improvements by the City, the City shall prepare a final engineer’s report that describes the completed improvement, lists the total costs with a breakdown of the components of the total cost, and proposes a method of assessment. The City shall prepare the proposed assessments for each lot within the improvement district. The City shall provide an explanation of any difference in the proposed cost allocation or method of assessment previously proposed.
B. The City will schedule a Council hearing and mail notice of the proposed assessments to each owner of assessed property within the district at least 10 days before the hearing. The notice shall contain:
1. The name of the owner and a description of the property to be assessed.
2. The amount of the assessment.
3. The proposed allocation and method of assessment.
4. The date, time and place of the Council hearing on objections to the assessment, and the deadline to submit written objections before the hearing.
5. A statement that the assessment as stated in the notice or as modified by the Council after the hearing will be levied by the Council, charged against the property, and be due and payable.
C. Any mistake, error, omission, or failure relating to the notice shall not invalidate the assessment proceedings, but there shall be no foreclosure or legal action to collect until notice has been provided to the property owner, or if owner cannot be located, notice is published once a week for two consecutive weeks in a newspaper of general circulation in the City.
D. The Council shall hold the public hearing and consider oral and written objections and comments. After the hearing, the Council shall determine the amount of assessment to be charged against each property within the district according to the special benefits to each property from the improvement(s). The Council, in adopting a method of assessment of the costs of the improvement(s), may use any method of apportioning the sum to be assessed that the Council determines to be just and reasonable among the properties in the local improvement district. The final decision spreading the assessment shall be by resolution. [Ord. NS-2182, 2012]