A. Within twenty days after the council awards a contract for any local improvement authorized by ordinance of the city council, or determines that such local improvement shall be done by the city itself (except as the time for the filing of the roll may be extended by the city council), the city engineer shall file with the city clerk-treasurer an assessment roll prepared in duplicate which shall contain the information as required by Section 3.04.020. In no case shall a mistake in the naming of the owner be fatal when the description of the property is correct.

B. The city council, upon receipt of such assessment roll, shall fix a date for hearing thereon, and direct the clerk-treasurer to give notice of such hearing, and the time and place thereof. Such notice shall be published at least twice in the official newspaper; provided, that at least fifteen days must elapse between the date of the last publication and the date fixed for such hearing.

C. At the time fixed for such hearing, the city council shall sit as a board of equalization, and shall have certified to them a statement of the total charges against the district, and shall adjust the roll in conformity thereto.

D. The ordinance confirming any assessment roll shall levy and assess against each lot, tract, parcel of land, or other property appearing on such roll the amount charged against the same; upon the enactment of such ordinance, a duplicate of the assessment roll shall be delivered to the clerk-treasurer for collection and, upon receipt thereof, the city clerk-treasurer shall publish notice in the official newspaper for two consecutive weekly issues that the roll is in his/her hands for collection, and any assessment thereon or portion thereof may be paid at any time within thirty days from the date of the first publication without penalty, interest or costs; after the thirty days, such assessment shall be deemed delinquent and thereafter shall bear interest at the rate of twelve percent per year, and in addition there shall be added a penalty of five percent and the city clerk-treasurer shall forthwith make out and certify to the county treasurer a list of all delinquent assessments, which, with the interest and penalty thereof, shall be placed on the general tax roll of the county and collected in all respects as general taxes. (Ord. 1337, §8, 1980).