The city council shall consider the report and account at the time set for hearing, together with any objections or protests by interested parties. Any owner of land or person affected by the proposed charge may present a written or oral protest or objection to the report and account. At the conclusion of the hearing, the city council shall either approve the report and account as submitted, or as modified or corrected by the city council. The decision of the city council on the report and the charge, and on all protests or objections, shall be final and conclusive. The amounts so approved shall be charged to the property owner on the next regular tax bill, and shall be a lien upon the property involved. The city council shall confirm such assessment and cause the same to be recorded on the assessment roll, and thereafter such assessment shall constitute a special assessment against and a lien upon the property. The city council shall adopt a resolution assessing such amounts as liens upon the respective parcels of land as they are shown upon the last available assessment roll.
(Ord. 4028 § 2, 1987)