When any expense shall have been incurred by the City upon or in 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 any provision of this Code or other ordinance of the City, or any state of federal laws, 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 in respect to which the expense was incurred, and the name of the owner, if known, shall be reported by the City Manager to the Council.
After reviewing the report of the City Manager, as provided for by the preceding Section, the 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 the Council shall determine the number of installments in which the assessment may be paid, determine the rate of interest to be charged on such installments, not to exceed 15% per annum, designate the land and premises upon which the special assessment shall be levied, direct the City Assessor to prepare a special assessment roll in accordance with the Council's determination, and designate the name by which such assessment roll shall be known and referred to, and as often as the Council shall deem expedient, require notice of the several amounts so reported and determined to be given by the City Clerk, by first class mail sent to the last known address of the owner as shown on the assessment roll of the City, and by publication.
The City Assessor shall, upon being informed of the resolution provided for by the preceding Section, prepare a special assessment roll, including all lots and parcels of land within the special assessment district designated by the Council, and shall assess to each such lot or parcel of land such sums as may have been directed by the Council.
When the City Assessor shall have completed the special assessment roll provided for by the preceding section, he/she shall attach thereto and endorse thereon his/her certificate to the effect that such roll has been made by the Assessor pursuant to a resolution of the Council (giving the date of adoption of same) and that in making the assessments therein the Assessor has, as near as may be, according to his/her best judgment, conformed in all respects to the directions contained in such resolution and the City Charter and the provisions of this article. Thereupon, the Assessor shall file such special assessment roll with the City Clerk who shall present the same to the Council.
Upon receipt of the special assessment roll as provided by Section 17-39, the Council shall order it filed in the office of the City Clerk for public examination and shall, by resolution, fix the time and place when the 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 their address of 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 the Council, or by posting notice thereof for the same length of time in three public places within the City.
The Council shall meet and review the special assessment roll provided for by this article at the time and place appointed or at an adjourned date therefor and shall consider any written objections thereto.
The Council may correct the special assessment roll provided for by this article 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.
After hearing and review, as provided for by this article, the Council shall confirm such special assessment roll with such corrections as may have been made and the City Clerk shall endorse the date of confirmation thereon, and upon confirmation such roll shall be final and conclusive.