A. Within 15 days after the adoption of an ordinance under FNSBC 8.32.060 levying a special assessment, the Finance Director shall mail a statement to the owner of record of each property assessed. The statement shall designate the property, the assessment amount, the time of delinquency and penalties.

B. Within five days after the statements are mailed, the Finance Director shall publish a notice that such assessments have been mailed and that the assessment roll is on file in the Office of the Borough Clerk.

C. After adoption of an ordinance under FNSBC 8.32.060 levying a special assessment, the Clerk shall file in the office of the district recorder an appropriate notice of assessment on all lands assessed. (Ord. 80-16 § 3, 1980. 2004 Code § 3.05.070.)