What must be in a reassessment report

In the resolution ordering a reassessment, the council shall refer the matter to the mayor for preparation by the director of public works of a reassessment report, with respect to which: A. The assessment map or plat as filed and approved, with or without changes or modifications, in the original assessment proceedings, including any amendments thereof pursuant to chapter 14.54 , may be incorporated by reference in the report, provided as follows: 1. If only a partial reassessment is to be made, then in making such incorporation by reference the lots or parcels to be reassessed shall be identified by their separate numbers as shown on the map or plat; and/or 2. If lots or parcels are to be excluded and/or included as provided in section 14.56.050 , then any such lots or parcels to be excluded shall be identified by their separate numbers on the map or plat and any such lots or parcels to be included shall be shown on an addition to the map or plat, as the same existed at the time of adoption of the resolution ordering the reassessment, and given a separate number upon the addition. B. The cost to be assessed upon the lots or parcels to be reassessed, as shown and identified as set forth in this chapter, shall be based upon the sum of the following: 1. Either the cost of the improvement as finally approved in the original assessment proceedings, in the case of a full reassessment, or, in the case of a partial reassessment, the portion of the cost originally assessed to the lots or parcels within the improvement district as originally created and which are to be included in the reassessment, as shown and identified pursuant to subdivision 1 of subsection A of this section and/or excluded, as shown and identified pursuant to subdivision 2 of subsection A of this section; 2. An estimate of the incidental expenses in connection with the reassessment proceedings; and 3. Interest on the amount provided in subdivision 1 of subsection B of this section at the rate of 8 percent per year from the date of publication of the enacted ordinance levying the original assessments until the estimated date of publication of the enacted ordinance levying the reassessments. C. The reassessment roll shall indicate thereon whether it is for a full or partial reassessment and shall clearly identify any lots or parcels included thereon which were not within the original improvement district. D. A legal description of any lots or parcels excluded or included as provided in section 14.56.050 shall be set forth. E. The method of assessment used in arriving at the reassessments set forth on the reassessment roll shall be set forth. F. Recommendations with respect to the matters set forth in subsection I of section 14.42.010 and, if bonds are to be issued, recommendations with respect to issuance thereof, shall be included in the report; and recommendations on any other pertinent matters may be included therein. (Ord. 801 § 1 (part), 1974: prior code § 25-10.7)