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A. When a petition has been filed with the Borough Clerk and presented to the Assembly or when the Assembly desires to make improvements under this chapter, the Assembly may authorize the Mayor to prepare plans, specifications, profiles and estimated costs of the proposed improvements. After the plans, specifications, profiles and estimated cost of the improvement have been filed with the Borough Clerk, the Clerk shall set a date for public hearing on the resolution. After the hearing, the Assembly may declare the necessity for such improvement by the passage of such a resolution of necessity.

B. The resolution of necessity shall:

1. State the nature and location of the improvement and the lands to be assessed for the improvement;

2. Approve the plans, specifications, profiles and estimated costs of the proposed improvement;

3. State the method of levying the special assessment;

4. State the number of annual installments of the special assessments;

5. State whether or not bonds will be issued in anticipation of the collection of the special assessments;

6. Provide for the preparation of an estimated assessment roll in accordance with the method of assessment set forth showing the amount of the assessment against each lot or parcel to be assessed. Such estimated assessment shall be filed in the Office of the Borough Clerk.

C. Upon passage of a resolution of necessity and the filing of the estimated assessment roll, the Borough Clerk shall:

1. Hold the estimated assessment roll open for public inspection;

2. Notify the owners of record of the lots and parcels of land to be assessed for the proposed improvement of the following: the passage of the resolution of necessity, the place of filing of the estimated assessment roll, and the procedure for presenting objections.

D. Notice under subsection (C) of this section shall be mailed by certified mail addressed to each owner at their last known address or to the address where tax bills are sent. If it appears that an owner cannot be found, such owners shall be notified by publication of the notice once in a newspaper of general circulation within the Borough. (Ord. 2019-09 § 2, 2019; Ord. 80-16 § 3, 1980. 2004 Code § 3.05.030.)