§ 38-55. Assessment roll preparations.

(a)

The assessment coordinator shall also prepare or cause preparation of the assessment roll, which shall contain the following:

(1)

A summary description of lots and parcels of land within the benefit unit, conforming to the description contained on the tax roll, which will benefit from the improvements constituting the project and the amount of such benefits to each such lot or parcel of land.

(2)

The name of the owner of record of each lot or parcel as shown on the tax rolls.

(3)

The total cost of the improvements to be assessed against each benefited lot or parcel.

(4)

The amount of the initial assessment to be imposed against each parcel within the benefit unit.

(5)

The maximum assessment rate.

(b)

Such plans, specifications, cost estimates and the assessment roll shall be provided to the clerk and retained by the assessment coordinator and shall be open to public inspection. The foregoing shall not be construed to require that the assessment roll be in printed form if the amount of the assessment for each parcel of property can be determined by use of a computer terminal available at each location.

(Ord. No. 2004-04, § 4.04, 1-27-2004)