(1) Following the Council’s determination that the local improvement shall be made, the Council shall by ordinance or resolution designate the improvement for which assessment is contemplated, and designate the property to be assessed and the boundaries of the improvement district.

(2) Then, when the estimated cost thereof is ascertained on the basis of the contract award or City departmental cost, or after the work is done and the cost thereof has been actually determined, the Council shall determine whether the property benefitted shall bear all or a portion of the cost.

(3) The Recorder or other person designated by the Council shall prepare the proposed assessment to the respective lots within the assessment district, and file it in the appropriate City office.

(4) Notice of such proposed assessment shall be mailed or personally delivered to the owner of each lot proposed to be assessed, which notice shall state the amounts of assessment proposed on that property and shall fix a date by which time written objections shall be filed with the Recorder. Any such objection shall state the grounds thereof.

(5) The Council shall consider such objections and may adopt, correct, modify or revise the proposed assessments and shall determine the amount of assessment to be charged against each lot within the district, according to the special and peculiar benefits accruing thereto from the improvement, and shall by ordinance spread the assessments. (Ord. 22 § 8, passed 12-14-1976; Code 2014 § 34.23)