The city council shall consider said delinquent accounts at the time set for hearing together with any objections or protests by interested parties. Any owner of land or person affected by the charges may present a written or oral protest or objection to said account. At the conclusion of the hearing, the city council shall either approve the account as submitted or as modified or corrected by the city council. The decision of the city council on the charges and on all protests or objections shall be final and conclusive. The amounts so approved shall reflect the entire amount due, including all penalties, interest and administrative fees that have accrued against the account as of the date of the hearing. The amount 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 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.
(Prior code § 24A-10; Ord. 4527, 1996)