In accordance with Article 1105b, V.A.T.S., the city council of the City of DeSoto, Texas, hereby adopts a Comprehensive Assessment Policy to be used as the assessment procedure for the construction and/or improvement of streets, alleys, water and sewer systems within the City of DeSoto, a copy of said assessment policy being included as Section 1.502.
(1995 Code of Ordinances, Chapter 1, Article 1.500, Section 1.501)
In the event the city council determines that improvements, extensions and/or new construction are necessary and an assessment program is appropriate they may initiate action on their own motion to begin the program, or if a majority of the property owners owning a majority of the front footage adjacent to their properties request improvements through an assessment program the city may initiate the following procedure:
(1) 
The city council will authorize, by minute order or resolution, the preparation of plans and specifications, advertising for bids and preparation of engineer's estimates.
(2) 
City engineer will prepare plans and specifications and notify the city secretary to advertise for bids.
(3) 
Advertisement for bids must be published three (3) times in an official newspaper of the city, the first publication to be at least fifteen (15) days before opening of bids, not including day of opening and publication.
(4) 
Bids will be received, publicly opened and tabulated. Engineering department will prepare a tentative assessment roll based upon the low bids. Tabulation of bids and proposed assessment roll will be placed on the city council agenda.
(5) 
After review of bids and costs involved, if the city council determines that the project is feasible, they will accept the lowest and best bid but will withhold award of contract until after public hearing. At the same meeting the council will adopt an ordinance declaring the necessity for the improvements, accepting the bid and assessment roll subject to acceptance of the project, and calling public hearing.
(6) 
The city secretary will prepare notice of public hearing.
(7) 
City secretary will prepare the necessary documents for presentation at the public hearing.
(8) 
Public hearing is held and all legal documents are introduced for recording in the minutes, and all testimony from property owners for or against the assessment and improvements is recorded in the minutes.
(9) 
The city secretary will send copy of ordinance ordering assessment and an assessment roll to the tax department in order that the assessment amount can be placed on record and statements ready for mailing as soon as project is accepted as complete.
(10) 
City engineer will notify low bidder of acceptance of his bid, and prepare six (6) copies of a contract for the improvements, one (1) copy for his files, one (l) copy for the city secretary files, and four (4) copies for the contractor.
(11) 
When the project is completed the public works department will notify the city secretary who will prepare an ordinance accepting the improvements and place on the city council agenda.
(12) 
City council will adopt ordinance accepting the improvements.
(13) 
City secretary will give the tax department a copy of the ordinance accepting the improvements. The tax department will mail out statements for first payment, one-fifth (l/5) of amount of assessment, which is due and payable thirty (30) days after acceptance of improvements. The remainder of the assessment will be due and payable in four (4) annual, equal installments plus interest, with statements being mailed by the tax department.
(1995 Code of Ordinances, Chapter 1, Article 1.500, Section 1.502)