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A. Not more than thirty (30) days after the final acceptance of the work under any contract for any local improvement by the city council the city engineer shall prepare, either before or after the acceptance of the work, as to him shall be deemed advisable, and file with the city clerk an assessment roll which shall describe the property included in the district in the smallest subdivisions thereof and give the name of the owner or owners of each tract so far as known and when the name of the owner shall be unknown, that fact shall be stated and said assessment roll shall show the amount assessed against each such tract or parcel of land and when the assessment is to be made upon the "bond installment plan," the amount of each installment shall be stated. In no case shall a mistake in, or omission of, the name of the owner be fatal when the description of the property is correct.

B. Upon the filing of the assessment roll with the city clerk, the city council shall fix a date for hearing upon such roll before the council and direct the city clerk to give notice of such hearing and the time and place thereof. Such notice shall specify such time and place of hearing of such roll and shall notify all persons who may desire to object thereto to make such objections in writing and to file the same with such clerk at or prior to the date fixed for such hearing, and that at the time and place fixed, and that at such other times as the hearing may be continued to, the city council will sit as a board of equalization for the purpose of considering such objections made thereto or any part thereof, and will correct, revise, raise, lower, change or modify said roll or any part thereof or set aside such roll, and order that such assessment be made de novo as to such body shall seem just and equitable, and then proceed to confirm the same by ordinance. Such notice shall be published in at least two issues of the official weekly newspaper and in at least five issues if the official newspaper is a daily newspaper, and the date of hearing provided in said notice must be at least fifteen (15) days after the date of the last publication of said notice.

(Prior code § 8.04.070)