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The #allowing Resolution was adopted by the City Council of the City of Gem Lake: RESOLUTION ADOPTING AND CONFIRMING ASSESSMENTS FOR PHASE 1 OF THE 2015 WATER IMPROVEMENTS BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF GEM LAKE, MINNESOTA 11.The City along with the assistance of a qualified person heretofore selected. by the City Council, has calculated the amount proper and necessary to be specially assessed for Phase 1 of the 2015 Water Improvements, against. every assessable lot,. piece or parcel of land affected thereby upon the basis of benefits received, without regard to cash valuation, in accordance with the provisions of Minnesota Statutes, Section 429.051 and 429.061, and notice has been duly published and mailed as required by law, that this City Council would. meet to hear and pass upon objections, if, any, and to amend said proposed assessment: roll as might be necessary and said proposed. assessment roll has at. all times since its filing been open for public inspection, and an opportunity has been given to all interested persons to present their objections, if any, to such proposed assessments, and said proposed assessment roll has been amended as to certain parcels of land by Resolution adopted. this date. 2, The City Council, having heard and considered all objections so presented, and being fully advised in the premises, finds that each of the lots, pieces and parcels of land enumerated in the proposed. assessment roll as so amended was and is specially benefitted by the construction of said improvement in not less. than the amount of the assessment. set opposite the description of each such lot, piece or parcel. of land, respectively, and that such amount so set out is hereby levied against each of the respective lots, pieces or parcels of land therein described.. 31 The proposed assessment roll as amended, is hereby adopted and confirmed as the special assessments for each of the said lots, pieces and parcels of land respectively, and the assessment against each parcel, together with interest at the rate of 2.7.5 % per annum, accruing on the full amount thereof from time to time. unpaid, shall bea lien concurrent. with the general taxes upon such parcels and all thereof. The total amount of such assessment shall be payable in equal, annual installments extending over a period of ten (10) years, the. first of such installments, together with interest on the entire assessment from November 19, 2015 through December 31, 2016, to be payable with general taxes payable in the year 2016., collectable with such taxes during the year 2916, and each subsequent installment will be payable with one year's interest at said rate on all unpaid installments to be. payable with the general taxes for each consecutive year thereafter until the entire assessment is paid.