How amended assessment reports are prepared

A. Upon filing of a petition for apportionment or consolidation of original assessment or assessments, such petition shall be referred to the mayor, without action of the council, for preparation by the director of public works of an amended assessment report. Such report shall consist of the following: 1. A statement of the costs and advance payment, if any, to be covered by the deposit, as provided in section 14.54.020 ; 2. An amendment to the original assessment map or plat showing the lots or parcels into which the original lot or parcel has been divided, or the lot or parcel resulting from consolidation of the original lots or parcels, each of which shall be given a new number which was not used on the original assessment map or plat; 3. An amendment to the original assessment roll showing the original assessment or assessments to be amended and the amounts proposed to be apportioned to each of the new lots or parcels into which the original lot or parcel has been divided, or the combined amount applicable to the new lot or parcel into which the original lots or parcels have been consolidated for which purpose payment of any installments upon the original assessment or assessments shall be disregarded, each of which new lots or parcels, or the new lot or parcel in case of consolidation, shall be described in the manner provided in subdivision 3b of subsection A of section 14.42.100 , and shall also be given the number shown therefor on the amendment to the original assessment map or plat; 4. Such other data or information as the director of public works deems pertinent, including an affidavit of mailing of the documents and notice as required by section 14.54.040 and copies of the notice. B. In making the apportionment specified in subdivision 3 of subsection A of this section, there shall be apportioned to each new lot or parcel the amount that would have been levied thereon had the original lot or parcel been so divided at the time the original assessment was levied. (Ord. 801 § 1 (part), 1974: prior code § 25-9.3)