§ 4-3-276. Assessment roll.

The county budget director or designee shall prepare, or cause to be prepared, the initial assessment roll, which roll shall contain the following:

(1)

A summary description of all lots and parcels of land or land within the benefit unit conforming to the description contained on the tax roll.

(2)

The name of the owner of record of each lot or parcel as shown on the tax rolls.

(3)

The amount of the initial assessment to be imposed against each such lot or parcel.

The initial assessment roll shall be retained by the municipal service benefit unit section in the county administration building and shall be open to public inspection. The foregoing shall not be construed to require that the assessment roll be in printed form if the amount of the assessment for each parcel of property can be determined by use of a computer terminal available to each location.

(Ord. No. 2010-013, § 1, 3-9-10)