9-6-13: PREPARATION OF ASSESSMENT ROLL:
At such time as the estimated costs of the improvements or any portion thereof are, in the judgment of the council or the town manager, reasonably ascertainable, the engineer shall, on direction of the council or the town manager, prepare a statement showing the total estimated cost of the improvements or of such portion thereof including incidental costs. If the council has provided a maximum total cost of improvements in the creation ordinance as provided in section 9-6-5 of this chapter, such estimate may not exceed the maximum cost set forth in the creation ordinance.
The engineer also shall prepare an assessment roll which shall contain:
A. The names of the last known owners of the property to be assessed or if not known a statement to the effect 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 thereon.
The engineer shall certify the assessment roll to the council by filing the same in the office of the town clerk. (Ord. 9, Series 1988)