objections by property owners. A. After making the contracts and determining the net cost to the municipality, the governing body shall: (1) determine what portion of the costs of the work and equipment, including advertising, appraising, engineering, legal, printing and other costs, shall be paid by the property specially benefited; (2) together with the engineer, make an assessment roll containing, among other things: (a) the names of the last known owners of the property to be assessed or, if not known, a statement that the name is unknown; (b) a description of each tract or parcel of land to be assessed; and (c) the amount of the assessment on each tract or parcel; and (3) fix a time and place for hearing and file the roll with the municipal clerk. B. Assessments may be made on a front-foot zone, area or other equitable basis determined by the governing body, but never exceeding the estimated benefits to the property assessed. C. The municipal clerk shall give notice of the hearing by publication once a week for two consecutive weeks, the last publication at least one week prior to the date of the hearing. The notice shall include a statement that the assessment roll is on file in his office and the time and place of the hearing when the governing body will consider objections to the assessment roll. Any owner of property to be assessed, whether or not named in the roll, may file his specific written objections with the clerk within ten days of the first publication provided in this section. Any objection to the regularity, validity and correctness of the proceedings, the assessment roll, each assessment on the roll and the amount levied on each tract or parcel of land is waived unless presented at the time and in the manner provided in this section. History: 1953 Comp., § 14-34-5, enacted by Laws 1965, ch. 300.
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