§ 28-13. Changes and corrections in assessment roll.

The council shall meet at the time and place designated for the review of the special assessment roll and, at such meeting, or a proper adjournment thereof, shall consider all objections thereto submitted in writing. The council may correct the roll as to any special assessment or description of any lot or parcel of land or other errors appearing therein; or it may, by resolution annul such assessment roll and direct that new proceedings be instituted. The same proceedings shall be followed in making a new roll as in the making of the original roll. If, after hearing all objections and making a record of such changes as the council deems justified, the council determines that it is satisfied with the special assessment roll, and that assessments are in proportion to benefits received, it shall thereupon pass a resolution reciting such determinations, confirming such roll, placing it on file in the office of the clerk and directing the clerk to attach his or her warrant to a certified copy thereof within ten (10) days, therein commanding the assessor to spread the various sums and amounts appearing thereon on a special assessment roll for the full amounts or in annual installments as directed by the council. Such roll shall have the date of confirmation endorsed thereon and shall from that date be final and conclusive for the purpose of the public improvement to which it applies, subject only to adjustment to conform to the actual cost of the improvement, as provided in section 28-17.

(Code 1977, § 1.233)