19-27,189.   Same; assessment rolls; notice and hearing.(a) As soon as the total cost of any improvement isdetermined, the governing body shall cause the assessments against eachlot, piece or parcel of land deemed to be benefited, to be determined inthe manner set forth in the resolution as to advisability of theimprovement in accordance with K.S.A. 19-27,184 and an assessmentroll shall be prepared.

      (b)   The proposed assessment roll shall be filed with the county clerkand be open for public inspection. The county clerk, at the direction ofthe governing body, shall publish notice that the governing body will meetto consider the proposed assessments. Such notice shall be published in anewspaper at least once, not less than 10 days prior to such meeting of thegoverning body, and shall state the date, time and place of such meeting,and the general nature of the improvement, its cost, the extent of thebenefit district proposed to be assessed, and that written or oralobjections will be considered at such a hearing. At the same time, theclerk shall mail to the owner of any property made liable to pay theassessment, at the last known post-office address, a notice of thehearing and a statement of the cost proposed to be assessed against theland so owned and assessed. The failure of any owner to receive suchnotice shall not invalidate the proceedings.

      History:   L. 1991, ch. 51, § 9; April 25.