When the cost of any local improvement authorized by ordinance has been ascertained (except as the time for filing the roll may be extended by the city council), the city engineer shall file with the city clerk an assessment roll which shall contain the description of each lot, tract or parcel of land or other property to be assessed, the amount to be charged, levied or assessed against the same, and the name of the owner thereof, if known, and in no case shall a mistake in the name of the owner be fatal when the description of the property is correct.
The assessment roll shall also contain a description of the lots and the names of the owners thereof upon which the collection of local improvement assessments will be deferred pursuant to Chapter 137, Laws of 1972, First Extraordinary Session. The council shall thereupon fix a date for a hearing upon such roll before the council, and such further proceedings shall be had in relation thereto as are provided by law.
(Ord. 43 § 13, 1925; Ord. 1939 § 10, 1979)