At least 15 calendar days (excluding Sundays and legal holidays) prior to the date
of such hearing, notice by certified mail, return receipt requested, shall be sent
to each property owner at such address as is shown on the tax roll or such other source
or sources as the county manager deems reliable, advising him or her of the nature
of the proposed project, the estimated costs thereof, the estimated amount of the
assessment made against each unit, lot or parcel so owned by him or listed in his
name, the procedure for objecting provided in section 110-121 of this article and of the place, date and time of hearing upon the proposed tentative
assessment ordinance and assessments as hereinabove provided. The herein referred
to notice shall be deemed mailed upon delivery thereof to the possession of the U.S.
postal service.