§ 110-118. Preparation of the tentative assessment roll.

Based on the cost estimate prepared in accordance with section 110-116 hereof, the assessment coordinator shall prepare, or cause to be prepared, a tentative assessment roll which shall contain the following:

(1)

A summary description of lots and parcels of land or land within the benefited area (conforming to the description contained on the tax roll) which will be specially benefited by such assessable improvements constituting the project or projects and the amount of such benefits to each such lot or parcel of land;

(2)

The name of the owner of record of each lot or parcel as shown on the tax roll;

(3)

The total estimated cost of the improvements to be assessed against each specially benefited lot or parcel; and

(4)

The method or alternative methods of assessment utilized in determining the cost of the improvements to be assessed to property owners, including any formulas for dealing with irregular lots and any assumptions of depth of the improvements.

Such plans, specifications, cost estimates and the assessment roll shall be provided to the county manager and retained by the assessment coordinator and shall be open to public inspection. The foregoing shall not be construed to require that the tentative assessment roll be in printed form if the amount of the assessment for each parcel of property can be determined by use of a computer terminal available at each location where such records are made available for public inspection.

(Ord. No. 94-19, Art. I, § 3(Art. 3, § 3.8), 12-15-94)