13-1328.   Notice of assessment; correction.Within ten days after the report of the assessors has been filed, theclerk of the board shall cause a notice to be published once in theofficial paper of said board, stating, in substance, that a report ofassessors has been filed apportioning and levying special assessments forthe cost of such improvement against real estate, describing the same, andstating the amount of the special assessment levied against each lot ortract, and fixing a time, not less than five days from the date of thepublication of such notice, when all persons aggrieved by or objecting tosuch report, upon any ground, may be heard to contest the same. At the timefixed in such notice, the board of park commissioners shall convene andhear the complaints of all persons interested, and shall have power toreview, revise, alter, correct and amend the report of the assessors to anyextent necessary to equalize and make such assessments just, equitable andimpartial, and to correct all errors, wrong and injustice that may havebeen done to any person complaining of said report, and to hear, considerand determine all matters relating to such proceeding.

      After hearing all persons complaining, the board of park commissionersshall confirm the report of the assessors as returned to them or amend thesame, as it may deem just and equitable, and confirm the same as soamended, and thereupon the amounts charged against each tract of land shallbecome a special assessment and constitute a lien thereon. The decisions ofthe board of park commissioners correcting, altering, or amending andconfirming the report of the assessors shall be entered of record and shallbe final and conclusive, and such special asessments shall by the clerk ofthe board be certified to the county clerk within thirty days after theconfirmation of such report and entered upon the tax rolls, and collectedas other taxes under existing laws.

      History:   L. 1907, ch. 115, § 29; March 4; R.S. 1923, § 13-1328.