§ 40-23-10 — Notice of assessments and notice of hearing of objections

1. Unless otherwise provided under this section, the commission shall cause the
assessment list, which list may not include the amount each lot or tract is benefited by
the improvement, to be published once each week for two consecutive weeks in the
official newspaper of the municipality.
2. If the assessment list includes more than five thousand lots or tracts, the commission
may cause it to be filed and made available for public inspection at all times after the
first publication of the notice, during reasonable business hours, at such place as must
be designated in the published notice.
3. As an alternative to the notice procedures provided in subsections 1 and 2, the
commission shall send a letter to all property owners of record on the assessment list
stating their assessments. The letter may be sent by certified mail or by regular mail
attested by an affidavit of mailing signed by the city auditor. When notice is provided
under this subsection, the commission shall cause publication of a map outlining the
assessment district with a notification stating that if an individual has not yet received a
letter regarding that individual's assessment, the individual should furnish the city
auditor's office with the individual's present address and the auditor will then mail a
copy of the individual's assessments.
4. The date set for such hearing must be not less than fifteen days after the first
publication of the notice.
5. A copy of the notice must be mailed to each public utility having property on the
assessment list at least ten days before the hearing to its address shown on the tax
rolls.
6. Any notice under this section must include the time and place of a commission
meeting to hear objections to assessments from an interested party or an interested
party's agent or attorney.
7. Any notice under this section must be published on the city's website.