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<br />Procedure for Assessments <br />Page 3 <br />14. At (east 10 days prior to the public hearing a notice shall be published that the <br />Preliminary Assessment Roll has been completed, In addition the notice shall be mailed <br />by first-class mail to each owner of property listed in the roll. This notice shall state the <br />time and place of the hearing, note that the roll is available for inspection in the clerk's <br />office and state the amount as shown in the roll of the assessment against the property, <br />A certificate stating that the mailing of the notices was completed and the date the notices <br />were mailed shall be filed with the Board. <br />15. At the public hearing the Board shall hear from all interested persons who appear <br />with respect to the Preliminary Assessment Roll. At or after the public hearing the Board <br />shall annul, modify or confirm the assessments in whole or in part, either by confirming <br />the preliminary assessment against any lot or parcel or by canceling, increasing, or <br />reducing the assessments as may be proper. <br />16, Upon confirming the Preliminary Assessment Roll the staff will prepare a Final <br />Assessment Roll for adoption by the Board. The clerk of the Board shall enter into the <br />minutes of the Board the hour, minute and date of the adoption. From the time of this <br />confirmation, each assessment is a lien on the property assessed. A copy of the Final <br />Assessment Roll shall be delivered to the county tax office for collection in the same <br />manner as property taxes. <br />17, After adoption of the Final Assessment Roll but not earlier than 20 days from the date <br />of its adoption, a notice that the roll has been confirmed shall be published. The notice <br />shall state that assessments may be paid without interest at any time before the <br />expiration of 30 days from the date the notice is published and if not paid within this time, <br />all installments shall bear interest as determined by the Board. <br />18. The Authority will establish accounts for all assessed properties an which annual <br />payments shall be made by the property owners. The first installment with interest is due <br />60 days after the date that the assessment roll is confirmed. Future installment payments <br />are due with interest on that same day in each successive year until the assessment is <br />paid in full, <br />