(a) After the improvement has been completed and the actual cost ascertained, the City Manager shall prepare and submit to the City Council an assessment roll containing a description of the parcels in the special assessment district, the names of their record owners, and the amounts of the assessments. The assessment roll shall be submitted with an ordinance confirming the assessment roll and levying the assessments. The ordinance shall provide for the levying of the assessment against the property included within the district and may establish a sinking fund for payment of principal and interest on any bonds which may be sold to finance the improvement. The ordinance shall also fix times of payment, schedule of payments, rate of interest on unpaid installments, the date of delinquency of assessments, and the penalty and interest to be paid on delinquent assessments. On delinquent assessments, penalty shall be in accordance with the provisions of KMC 1.75.010.

The assessment roll shall be filed with the City Clerk at the time of the introduction of the ordinance and shall be open to public inspection.

(b) The City Clerk shall give notice of the public hearing on the ordinance:

(c) The notice mailed to each record owner in the district shall state that the assessment roll is on file in the office of the City Clerk and is available for public inspection, the time and place for the hearing of objections to an assessment, and the amount of the assessment to be levied against the parcel.

(d) After the public hearing on the ordinance, the Council shall correct any errors or inequalities in the assessment roll, and confirm the corrected roll by adoption of the ordinance.