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Sec. 208.05 Assessment. roll. Upon the adoption of the resolution aforesaid, assessment roll made in accordance with the resolution. The assessment roll shall show the assessed and the assessment against each lot c said assessment is to be paid in installments, thereof. The assessment roll shall be promptly the board. the board shall have an method provided in the lots and parcels of land r parcel of land, and if amounts and due dates completed and filed with Sec. 208.06. Publication of assessment roll - time and place of hearing. Upon the completion of the assessment roll, the board shall fix by resolution a time and place at which the owners of the property to be assessed, or any other interested persons, may appear before the board and be heard as to the propriety and advisability of making the improvements, if not already made, the cost thereof, the manner of payment therefore and the amount to be assessed against each property. At least ten (10) days' notice in writing of such time and place shall be given to such property owners which shall be served by mailing a copy of such notice to each of such property owners at his last known address, the names and addresses of such property owners to be obtained from the records of the property appraiser, proof of such mailing to be made by affidavit of the clerk of the county, provided that failure to mail said notice or notices shall not invalidate any of the proceedings hereunder. Notice of the time and place of such hearing shall also be given by two (2) publications a week apart in a newspaper of general circulation in the county. The last publication shall be at least one week prior to the date of the hearing. The notice shall describe the streets or other areas to which the improvements relate and advise all interested persons that the description of each property to be assessed and the amount to be assessed to each property may be ascertained at the office of the clerk of the county. Sec. 208.07. Equalizing board. At the time and place named in the notice provided for in Section 208.06 the board shall meet as the equalizing board to hear and consider any and all complaints as to the special assessments and it shall adjust and equalize the special assessments on the basis of justice and right. When so equalized and approved by resolution of the board, the special assessments shall stand confirmed and shall remain legal, valid and binding first liens upon the property against which the special assessments were made, until paid in full. Promptly after confirmation, the special assessment shall be recorded by the clerk of. the county in the Official Records Book of the county and such recordation shall include indexing by the individual property owner's name. The recordation of the lien shall be prima facie evidence of its validity. SmeadSoft Reprint Date: Friday, September 27, 2013 - 11:01:30 - Officia[Documents:583, Attachment Id 1, Page 4