Assessment map and roll after construction bids

(a) After the bid of the lowest responsive, responsible, and reliable bidder has been received for the construction of the improvements, no additional public hearing, except for the hearing provided for in § 14-11.1 , shall be required if the director finds: (1) That the frontage or area to be assessed would not be substantially changed; (2) That the total amount of assessments against all properties within the improvement district, based on the bid, will not exceed by more than 10 percent the initial total assessment against all properties specified in the resolution creating, defining and establishing the improvement district; or (3) That the general character or plan of improvements, as provided in such resolution, has not been materially altered. If any one of the three conditions set forth in this subsection occurs, the council shall hold an additional public hearing and mail a notice to the owners and lessees in the manner provided in § 14-10.4 (b). The public hearing notice and notice to the owners and lessees that is mailed shall inform the owners and lessees of the change in any of the conditions listed in this subsection. However, one or more areas of an independent sanitary sewer improvement district embracing two or more separate areas may be deleted without an additional public hearing. (b) The director shall thereupon proceed to prepare: (1) An assessment map similar to that required under § 14-10.4 ; (2) An assessment roll and description of properties to be assessed, showing in detail the proportionate amount proposed to be assessed against the property in the benefitted district or in the several subdistricts or zones thereof, if any. If the assessment is to be made on a frontage basis, the roll shall show the amount per front foot and the exterior boundaries of the lands subject to the assessment. If the assessment is to be made on an area basis, the roll shall show the rate per square foot and the area of the lands subject to the assessment. If the assessment is to be made on any other basis, the roll shall contain sufficient detail such that the owners or lessees of the lands subject to the assessment may determine the proposed assessment on their respective lands; and (3) A list of all owners and lessees on record in the books and records of the real property tax assessment division of the department of budget and fiscal services of the city of the land fronting upon such improved highways or situated within the improvement district. )