§ 34-7. Filing roll; notice of hearing.

(a)

When the special assessment roll shall have been reported to the council, it shall order the same filed in the office of the city clerk for public examination, along with the report of the city manager required to be made pursuant to section 34-4, and shall fix a date, time and place when the council shall meet to finally determine the necessity of the improvement, composition of the district and to review the roll and to hear complaints. The city manager's report and the assessment roll shall be open to public inspection for a period of seven days before the hearing required by this section. The city clerk shall give notice of the hearing by the council to determine necessity for the improvement, composition of the district and review said special assessment roll and to hear complaints by publication at least once in a newspaper printed and circulated in the city as least ten days prior to the time of said meeting, and shall further cause notice of said meeting to be mailed by first class mail to each property owner in the special assessment district as shown by the current assessment rolls of the city at least ten days prior to the time of said hearing, said notice to be mailed to the addresses shown on the current assessment rolls of the city. Such notice shall state the plans, estimates of cost and special assessment rolls are on file with the city clerk.

(b)

The last local tax assessment records means the last assessment roll for ad valorem tax purposes that has been reviewed by the local board of review, as supplemented by any subsequent changes in the names or the addresses of the owners or parties listed on that roll.

(c)

The notice of hearing shall include a statement that appearance and protest at the hearing in the special assessment proceedings is required in order to appeal the amount of the special assessment to the state tax tribunal and shall describe the manner in which an appearance and protest shall be made.

(d)

An owner or party in interest, or his agent may appear in person at the hearing to protest the special assessment, or shall be permitted to file his appearance or protest by letter and his personal appearance shall not be required.

(e)

The city council shall maintain a record of parties who appear to protest at the hearing. If a hearing is terminated or adjourned for the day before a party is provided the opportunity to be heard, a party whose appearance was recorded is considered to have protested the special assessment in person.

(Prior Code, § 1.227)

State law reference

Similar provisions, MCL 211.741.