§ 40-29-10 — Review of assessments - Assessment book

The city auditor shall keep in the city auditor's office a book called "sidewalk assessment
book" and shall enter therein the cost certified by the street commissioner or the governing body
as an assessment against the lots or parcels of land benefited by a sidewalk constructed,
repaired, or rebuilt under the provisions of this chapter, and the name of the owners of such lots
or parcels of land, if the same are known to the city auditor. The governing body shall review all
assessments and hear all complaints against the same and approve the same as finally
adjusted.