Preparing the assessment roll and giving notice of the hearing

notice of authorized improvement. (a) The council shall have the responsible director or manager prepare a corrected map, a preliminary assessment roll, description of assessment units to be assessed, a list of all known owners of the assessment units within the improvement district, and the responsible director’s or manager’s estimate of cost or the bid of the lowest responsible and reliable bidder (if such bid is made). (b) The preliminary assessment roll and description of assessment units to be assessed shall contain for the assessment units in the proposed improvement district or in the several subdistricts or zones, if any, the following: (1) Where assessments are based on frontage, the maximum proposed amount per foot of frontage; (2) Where assessments are based on area, the maximum proposed amount per square foot; (3) Where assessments are based on methods other than frontage or area, the method of assessment and the amount of which each unit of assessment shall be assessed; (4) The maximum proposed amount of assessment for each assessment unit; and (5) A list of all known owners of the assessment units within the proposed improvement district. (c) Upon receipt of the corrected map, preliminary assessment roll, and description of assessment units, the council shall give notice of the following: (1) The total cost of improvements as established by the estimate of the responsible director or manager or by the bid of the lowest responsible and reliable bidder, or as otherwise provided in this chapter; (2) The contents of the preliminary assessment roll; (3) The availability of the corrected map, preliminary assessment roll and description of assessment units for inspection at the office of the responsible director or manager during business hours at any time prior to and including the hearing date; and (4) The time, date, and place of the public hearing to be held concerning said items; provided that the date shall not be less than ten days nor more than three weeks after the date of the first newspaper publication of the notice. (d) The notice of improvement and hearing shall be advertised, mailed, and posted in the same manner as provided in section 12-10. (e) At the public hearing, the council shall act as a board of equalization to receive complaints or objections concerning the amounts of the proposed assessments. 27