When the amount to be assessed against each lot or parcel of land for any improvement
shall have been ascertained, the county engineer or other engineer employed by the
county mayor shall cause the same to be entered in a well-bound book, prepared for
the purpose, and provided by the county mayor, which shall be kept by the county trustee,
after the final confirmation of the assessments levied, and which shall show the names
of the owners of the property assessed, if known, and opposite each name the description
of each lot or parcel of land assessed belonging to such owner, and the amount assessed
against each, and shall contain appropriate columns in which payment may be credited
and the lien of the assessment market satisfied, and if the name of the owner of the
property proposed to be assessed is unknown, such book shall contain under the heading
of "owner unknown" a list of the property to be assessed, the owners of which are
unknown. After the completion of the proper entries of each improvement the county
mayor shall give notice by publication in some daily newspaper of general circulation
in the county that the book of assessment for public improvements is in his custody
and possession and is open for inspection at his office, and at a time and place named
therein, not less than ten days from the date of publication, the county mayor shall
hear and determine any objections or defense that may be filed in his office by any
owner of property proposed to be assessed against the assessment. The notice shall
also state the general character of the improvement, the terminal points thereof,
and the general course along which it is to run. All persons whose property it is
proposed to assess for the costs of such improvement may at any time on or before
the date named in the notice and before the meeting, file in writing with the county
mayor any objections or defenses to the proposed assessment against their property,
or to the amount thereof, or to the establishment of such improvement district so
as to include the property of such objector. If the owners of a majority of the number
of acres to be included within the improvement district to be assessed for the construction
of such parkway, boulevard or highway, shall object to the establishment of same,
or to the assessment of their property for the establishment of same, the establishment
of such improvement district shall be abandoned or modified and the course of same
changed, so that before final confirmation the establishment of same shall not be
objected to by the owner of the majority of the number of acres to be included within
the improvement district as finally established. The county mayor, at a meeting on
the date named in such notice, or any date to which the meeting may be adjourned,
shall hear and determine the objections or defenses of the landowners and after so
doing, shall confirm or modify or set aside the assessment, subject to the limitations
herein. If no objections or defenses to the assessment or to the amount thereof is
filed, or if the property owners objecting fail to appear in person or by attorney,
and insist upon same, the assessment shall be confirmed and made final, subject to
the limitations set out in this section that no improvement district under the provisions
of this article shall be established over the objections or protest of the owners
of a majority of the number of acres to be included within the improvement district
as finally established.
