§ 40-32-08 — Boulevard assessment book - Entries - Review of assessments

The city auditor shall keep in the city auditor's office a book called "boulevard assessment
book" and shall enter therein any assessment certified by the street commissioner as an
assessment against the lots or parcels of land adjoining the improvement made under the
provisions of this chapter and the names of the owners of such lots or parcels of land if the
same are known to the city auditor. At a regular meeting in October of each year, the governing
body shall review all assessments and hear all complaints against the same and approve the
assessments as finally adjusted.