§ 32-5. Special assessment roll.

Latest version.

(a)

The village assessor shall make a special assessment roll of all lots and parcels of land within the designated district benefited by the proposed improvement and assess to each lot or parcel of land the proportionate amount benefited thereby. The amount spread in each case shall be based upon the detailed estimate of cost as approved by the village council.

(b)

When the assessor shall have completed such assessment roll, he shall file the roll with the village clerk for presentation to the village council for review and certification by it.

(Ord. No. 98, § 5, 6-5-1979)

                    
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