A. The notice as to creating an improvement district shall: 1. Contain the time and place when the governing body shall hold a hearing on the resolution to create the district; 2. Describe the improvement to be constructed and the general location thereof; and 3. State that any interested person may ascertain in the office of the municipal clerk: a. a description of the property to be assessed, and b. the maximum amount of benefit estimated to be conferred on each tract or parcel of land. B. Not more than thirty (30) days nor less than ten (10) days before the day of the hearing, the city clerk, his deputy or the engineer shall mail the notice of the hearing on the proposed district to the owner of the tract or parcel of land to be assessed the cost of the improvement at his last-known address. The name and address of the owner of each tract of land shall be obtained from the records of the county treasurer. The notice shall contain a preliminary basis for estimating the assessment. Proof of the mailing is to be made by affidavit of the city clerk, his deputy, or the engineer, which shall be filed in the office of the city clerk. Failure of the owner to receive any notice shall not invalidate any of the proceedings authorized in the Improvement District Act. C. Notice of the hearing shall also be published. The last publication shall be at least seven (7) days prior to the day of the hearing. Such service by publication shall be verified by an affidavit of the publisher which is to be filed in the office of the city clerk.
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