West Virginia Code § 8-18-5

Report on completion; notice to abutting owners of assessments; hearings;
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correcting and laying assessments.
When the improvement of such street, alley, public way or easement, or sewer right-of-way
or easement, has been completed, the governing body shall cause the engineer, or other
person charged by the governing body with the supervision of the work of improvement, to
make a report showing the several frontages abutting thereon, the total coset, the respective
amounts chargeable upon each lot or parcel of land assessed abutting thereon and the
proper amounts to be assessed against the respective abutting lots or prarcels of land as
provided herein, with a description of the abutting lots and parcels of land as to ownership,
frontage and location. The governing body shall thereupon give notice to the owners of the
property to be assessed that on or after a date named in said notice an assessment may be
laid against the property so improved as embodied in said retport. Said notice shall state that
the owner or owners whose property is to be assessed, or other interested party, may on said
date appear before the governing body to move the revision or correction of such proposed
assessment. Such notice shall be published as a Class II legal advertisement in compliance
with the provisions of article three, chapter fifty-nine of this code, and the publication area
for such publication shall be the municipality. Said notice shall show the total cost of the
improvement, the several frontages abutting thereon and the respective amounts to be
assessed against the abutting property, with a description of the respective abutting lots and
parcels of land as to ownership, frontage and location. On or after the date so advertised, the
governing body may revise, amend, correct and verify the report and proceed by ordinance
or resolution to lay the assessmeents as corrected and verified.
PART III. APPORTIONMENT IN MAKING ASSESSMENTS.

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