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(1) Before the council levies any assessment for a local improvement, the council or its designee shall hold a public hearing and consider comments on the proposed assessments. At the hearing the city engineer and finance officer shall provide an assessment report stating:

(a) The total cost, if known, or an estimate of the total cost of the improvement, the amount of that cost to be assessed benefited real property and the amount to be borne by the city and others.

(b) The method of calculating the assessments for the improvement.

(c) A description of each parcel of real property proposed to be assessed, the name of the owner, and the amount of its proposed assessment.

(d) Certification that notice of the proposed assessment was given as required by section 7.185 of this code.

(e) Whatever additional information the council requires.

(2) After considering evidence and argument presented at the hearing, the council shall make findings regarding compliance with sections 7.160 to 7.190 and determining the special benefit each parcel of real property assessed receives from the local improvement. The findings shall be adopted in the ordinance levying the assessments.

(3) If during the review of the proposed assessments the council or its designee determines that a proposed assessment should be increased, a new notice of the increased proposed assessment as required in section 7.185 and an opportunity for comment thereon shall be given the owner of the affected real property before the increased proposed assessment is levied.

(Section 7.187 added by Ordinance No. 19393 enacted July 28, 1986, effective January 28, 1987.)