§ 13.11. Assessor to attach certificate to assessment roll.  


Latest version.
  • When the Assessor shall have completed such assessment roll, he or she shall attach thereto his or her certificate, in which he or she shall certify that such roll contains a description of all the parcels of land constituting the special assessment district and benefited by such improvement, the assessed valuation of each of such parcels and the names of the persons, if known, chargeable with the assessment thereon; that every assessment was made by benefits or by benefits measured by foot frontage in the case of streets, alleys and public places, and that such benefits equal that portion of the cost assessed against the parcels of land in such special assessment district: that no assessment against any parcel of land therein contained exceeds twenty-five per cent (25%) of the assessed valuation of each such parcel or description of land for any one (1) improvement; further, that he or she has complied with all the provisions of this chapter regulating the making of such assessments.

(Res. No. 2012-04, 5-21-2012)