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202.10 <br />202.10 <br />(2) Such notice shall state the date, time and place of such meeting the general <br />nature of the improvement, the area proposed to be assessed, the amount to be specially <br />assessed against that particular lot, piece or parcel of land, that the proposed assessment roll <br />is on file with the Clerk-Administrator and that written or oral objections thereto by any <br />property owner will be considered. <br />(3) The notice shall state that no appeal may be taken as to the amount of any <br />assessment adopted pursuant to subdivision 2 unless a written objection signed by the <br />affected property owner is filed with the Municipal Clerk-Administrator prior to the <br />assessment hearing or presented to the presiding officer at the hearing. <br />(4) The notice shall also state that an owner may appeal an assessment to District <br />Court pursuant to Section 202.11 of this Chapter by serving notice of the appeal upon the <br />Mayor or Clerk-Administrator of the Municipality within thiriy (30) days after the adoption <br />of the assessment and filing such notice with the District Court within ten (10) days after <br />service upon the Mayor or Clerk-Administrator. The notice shall also inform properiy <br />owners of the provisions of Section 202.13 of this Chapter and the existence of any <br />deferment procedure established pursuant thereto in the City. <br />(5) For the purpose of giving mailed notice, owners shall be those shown to be such <br />on the records of the County Auditor or the records of the County Treasurer, but other <br />appropriate records may be used for this purpose. Such publication and mailing shall be no <br />less than two (2) weeks prior to such meeting of the Council. Except as to the owners of <br />tax-exempt property or property taxes on a gross earnings basis, every property owner <br />whose name does not appear on the records of the County Auditor or County Treasurer shall <br />be deemed to have waived such mailed notice unless the property owner has requested, in <br />writing that the County Auditor or County Treasurer, as the case may be, include the <br />property owner's name on the records for such purpose. <br />Subd. 2. Adoption of Assessment; Lien; Interest: <br />a. At such meeting or at any adjournment thereof, the Council shall hear and pass upon a11 <br />objections to the proposed assessment, whether presented orally or in writing. The Council <br />may amend the proposed assessment as to any parcel and by resolution adopt the same as <br />the special assessment against the lands named in the assessment roll. Notice of any <br />adjournment of the hearing sha11 be adequate if the minutes of the meeting so adjourned <br />show the time and place, when and where the hearing is to be continued. <br />b. The assessment, with accruing interest, sha11 be a lien upon a11 private and public <br />properiy included therein, from the date of the resolution adopting the assessment, <br />concurrent with the general taxes, but the lien sha11 not be enforceable against public <br />properiy as long as it is publicly owned, and during such period, the assessment sha11 be <br />recoverable from the owner of such properiy only in the manner and to the e�tent provided <br />in Section 202.15 of this Chapter. (1988 Code §26.10) <br />