Special assessment notices sent to landowners

For the first special assessment year of a district, notices of the special assessments shall be sent to all assessed landowners at the address shown on the real property tax assessment list. The notice shall be sent by the date set in the ordinance establishing the district or, if the ordinance does not include such a date, by the date agreed to by the district board and city. Each notice shall set forth the amount of the special assessment levied, the rate and method of apportionment of the special assessment, and the date when the special assessment is due. Failure to give or receive such notice to or by any landowner shall not affect the validity of the special assessment, nor entitle the landowner to an extension of time within which to pay the special assessment. After the first special assessment year, notice of special assessments may be sent annually to the assessed landowners; provided that the date of such annual notice may be adjusted by the city in accordance with the ordinance establishing the district. The notices of special assessment for the first year and any subsequent year shall be sent by the director of budget and fiscal services or by the district association on behalf of the director if so agreed to by the director and district board.