215. Section 7. The council shall have power to provide for the payment of all or any part of the cost of construction, reconstruction, repair, operation or maintenance of  any structure or work in the nature of public improvement, by levying and collecting special assessments upon property specially benefited. Such special assessments may be payable in yearly installments for a period not exceeding five (5) years.

216. Section 8. When the owners of sixty (60) per centum of the frontage of lands, liable to be assessed in any special assessment district, or part of the city which may be constituted a special assessment district, shall petition the council for any public improvement, the council shall order such improvement to be made; provided, however, that the petitioning parties shall have paid hi full all taxes, both general and special, assessed against the property owned by them. In other cases public improvements shall be made in the discretion of the council.

218. Section 10. Before ordering any public improvements or repairs, any part of the expenses of which is to be defrayed by special assessment, the council shall cause estimates of the expenses thereof to be made, and also plats and diagrams of the work and of the locality to be improved and deposited the same with the clerk for public examination; and he shall give notice thereof and of the proposed improvements and of the district to be assessed, and of the time and place when the council will meet and consider any objections thereto, by publication once in each week for two (2) successive weeks in one of the newspapers of the city.

219. Section 11. When any special assessment is to be made pro rata upon the lots and premises in any special assessment district, according to frontage or benefits, the council shall, by resolution, direct the same to be made by the city assessor and shall state therein the amount to be assessed and whether according to frontage or benefit; and describe or designate an assessment district comprising the lands to be assessed.

220. Section 12. Upon receiving such order and directions, the city assessor shall make out an assessment roll, entering and describing therein the lots, premises and parcels of land to be assessed, with the names of the persons, if known, chargeable with the assessments thereon; and shall levy thereon and against such persons the amount to be assessed, in the manner directed by the council and the provisions of this charter, applicable to the assessment. In all cases where the ownership of any description is unknown to the assessor, he shall, in lieu of the name of the owner, insert the name "unknown" and, if by mistake or otherwise, any person shall be improperly designated as the owner of any lot, parcel of land or premises, or if the same shall be assessed without the name of the owner, or in the name of a person other than the owner, such assessment shall not, for any such cause be vitiated, but shall, in all respects, be as valid upon and against such lot, parcel of land or premises as though assessed in the name of the proper owner, and when the assessment roll shall have been confirmed, be a lien on such lot, parcel of land or premises, and collected as in other cases.

221. Section 13. If the assessment is required to be according to frontage, the assessor shall assess to each lot or parcel of land such relative portion of the whole amount to be levied as the length of front of such premises abutting upon the improvement bears to the whole frontage of all the lots to be assessed, unless on account of the shape or size of any lot, an assessment for a different number of feet would be more equitable. If the assessment is directed to be according to benefits, he shall assess upon each lot such relative portion of the whole sum to be levied as shall be proportionate to the estimated benefit resulting to such lot from the improvement. When the city assessor shall have completed the assessment he shall report the same to the council. Such report shall be signed by the assessor and may be in the form of a certificate, indorsed on the assessment roll, as follows:

222. Section 14. When any expense shall be incurred by the city upon or in respect to any separate or single lot, parcel of land or premises which by the provisions of this charter, the council is authorized to charge and collect as a special assessment against the same, and not being of that class of special assessments required to be made pro rata upon several lots or parcels of land in a special assessment district; an account of the labor or services for which such expense was incurred, verified by the officer or person performing the labor or services, or causing the same to be done, with a description of the lot or premises upon or in respect to which the expense was incurred, and the name of the owner or person, if known, chargeable therewith, shall be reported to the council in such manner as it shall prescribe. And the provisions of the preceding sections of this chapter with reference to special assessments generally, and the proceedings necessary to be had before making the improvement shall not apply to assessments to cover the expense incurred, in respect to that class of improvements contemplated in this section.

223. Section 15. The council shall determine what amount or part of every such expense shall be charged, and the person, if known, against whom, and the premises upon which the same shall be levied as a special assessment; and as often as the council shall deem it expedient it shall require all of the several amounts so reported and determined, and the several lots or premises, and the persons chargeable therewith, respectively, to be reported by the city clerk to the city assessor for assessment.

224. Section 16. Upon receiving the report mentioned in the preceding section, the city assessor shall make a special assessment roll, and levy as a special assessment therein, upon each lot or parcel of land, so reported to him and against the persons chargeable therewith, if known, the whole amount or amounts of all the charges so directed as aforesaid, to be levied upon each of such lots or premises respectively, and when completed he shall report the assessment to the council.

Publishing of notice.

225. Section 17. When any special assessment shall be reported by the city assessor to the council as in this chapter directed, the same shall be filed in the office of the city clerk, and numbered consecutively. Before adopting such assessment the council shall cause notice to be published once each week for two (2) successive weeks in some newspaper of the city, of the filing of the same -with the city clerk and appointing a time when the council and the city assessor will meet to review said assessment. Any person objecting to the assessment may file his objections thereto in writing with the city clerk. The notice provided for in this section may be in the following form:

226. Section 18. At the time and place appointed for the purpose, as aforesaid, the council and city assessor shall meet and there, or at some adjourned meeting, review the assessment and shall hear any objections to any assessment, which may be made by any person deeming himself aggrieved thereby, and the council may correct said roll as to any assessment, or description of premises, appearing therein, and may confirm it as reported, or as corrected; or they may refer the assessment back to the assessor, or annul it and direct a new assessment, in which case the same proceedings shall be held as in respect to the previous assessment. When a special assessment shall be confirmed, the city clerk shall make an endorsement upon the roll showing the date of confirmation. When any special assessment shall be confirmed by the council, it shall be final and conclusive.

227. Section 19. All special assessments, from the date of confirmation thereof, shall constitute a lien upon the respective lots or parcels of land assessed, and shall be charged against the person to whom assessed, until paid.

228. Section 20. Upon the confirmation of any special assessment, the amount thereof may be divided into not more than five (5) installments, one of which shall be collected each year, at such times as the council shall determine, with annual interest at a rate not exceeding six (6) per cent per annum, but the whole assessment after confirmation may be paid to the city treasurer at any time in full, with the accrued interest thereon, provided that no interest shall be charged until thirty (30) days after confirmation. All special assessments, except such installments thereof as the council shall make payable at a future time, as provided in this section, shall be due and payable upon confirmation.

229. Section 21. Should any special assessment prove insufficient to pay for the improvement or work for which it was levied and the expenses incident thereto, the council may, within the limitations prescribed for such assessments, make an additional pro rata assessment to supply the deficiency, and in case a larger amount should have been collected than was necessary, the excess shall be refunded ratably to those by whom it was paid.

230. Section 22. Whenever any special assessment shall, in the opinion of the council be invalid by reason of irregularity or informality in the proceedings, or if any court of competent jurisdiction shall adjudge such assessment to be illegal, the council shall, whether the improvement has been made or not, or whether any part of the assessments have been made or not, have power to cause a new assessment to be made for the same purpose for which the former assessment was made. All proceedings on such reassessment and for the collection thereof shall be conducted in the same manner as provided for the original assessment, and whenever any sum or part thereof, levied upon any premises in the assessment so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment on said premises and the reassessment shall to that extent be deemed satisfied.

231. Section 23. No judgment or decree nor any act of the council vacating a special assessment shall destroy or impair the lien of the city upon the premises assessed, for such amount of the assessment as may be equitably charged against the same, or, as by his regular mode of proceeding, might have been lawfully assessed thereon.

232. Section 24. Whenever any special assessment shall be confirmed and be payable, the council may direct the city clerk to report to the city assessor a description of such lots and premises as are contained in said roll, with the amount of the assessment levied upon each, and the name of the owner or occupant against whom the assessment was made, and direct the city assessor to levy the several sums so assessed as a tax upon the several lots and premises to which they were assessed respectively. Upon receiving such report the city assessor shall levy the sums therein mentioned upon the respective lots and premises to which they are specially assessed, and against the persons chargeable therewith, as a tax in the city tax roll next thereafter to be made, in a column for special assessment and thereupon the amounts so levied in said tax roll shall be collected and enforced with the other taxes, in the tax roll, and in the same manner; and shall continue to be a lien upon the premises assessed, until paid, and when collected shall be paid into the city treasury.

Collection by city treasurer.

233. Section 25. When any special assessment shall be confirmed, and be payable as hereinbefore provided, the council, instead of requiring the assessments to be reported to the city assessor, as provided in the preceding section, may direct the assessment so made in the special assessment roll to be collected directly therefrom; and thereupon the city clerk shall attach his warrant to a certified copy of said special assessment roll, therein commanding the city treasurer to collect from each of the persons assessed in said roll and the amount of money assessed to and set opposite his name therein and in case any person named in said roll shall neglect or refuse to pay his assessment upon demand, then to levy and collect the same by distress and sale of the goods and chattels of such person and return said roll and warrant, together with his doings thereon, within sixty (60) days from the date of such warrant. 8

234. Section 26. Upon receiving said assessment roll and warrant, the city treasurer shall proceed to collect the amounts assessed therein. If any person shall neglect or refuse to pay his assessment upon demand, the treasurer shall seize and levy upon any personal property found within the city, or elsewhere within the county, belonging to such person, and sell the same at public auction, first giving six (6) days notice of the time and place of such sale, by posting such notices in three (3) of the most public places in the city or township where such property may be found. The proceeds of such sale, or so much thereof as may be necessary for that purpose, shall be applied to the payment of the assessment and a percentage of five (5) per centum upon the amount of the assessment for the costs and expenses of said seizure and sale', and the surplus, if any, shall be paid to the person entitled thereto.

Treasurer's return.

235. Section 27. The treasurer shall make a return of said assessment roll and warrant to the city clerk according to the requirement of the warrant and if any of the  assessments in said roll shall be returned unpaid, the treasurer shall attach to his return a statement, verified by affidavit, containing a list of the persons delinquent, and a description of the lots and premises upon which the assessments remain unpaid and the amount unpaid on each.

236. Section 28. Said warrant may be renewed from time to time by the city clerk, if the council shall so direct, and for such time as they shall determine and during the time of such renewal the warrant shall have the same force, and the city treasurer shall perform the same duties and make the like returns, as provided. In case any assessment shall be finally returned by the city treasurer unpaid, as aforesaid, the same may be certified to the city assessor in the manner provided in section 24 of this chapter, and shall then be reassessed with interest included at the rate of ten (10) per cent per annum from the date of the confirmation of the assessment until the first day of August next, if the next tax roll be for city taxes payable August first, or until the first day of December if the next tax roll be for general taxes payable December first, and be collected and paid in all respects as provided in section 24 aforesaid.