§ 11-36-211. Final statement of cost - Designation of land in improvement district - Roster.

A.  After the contract has been let and the grading and underground connections have been made, the engineer shall prepare and file with the municipal clerk a final, complete and accurate statement of the cost of the entire improvement, including engineering, appraising, advertising and other expenses incurred or to be incurred by the municipality incident to the improvement, together with any and all additions to the contract price of the improvements and the cost of all water, gas, sewer or other utility connections directly chargeable against the abutting property.

B.  The engineer or municipal clerk shall prepare a roster of the owners of the lots and parcels of land which are to be included in the improvement district.  The roster shall contain, according to the record title thereof:

1.  The names of the last known owners of the property to be assessed, as shown by the current year's tax rolls in the county treasurer's office, or as shown by the certificate of a bonded abstractor; or in case the name of the owner is not known, a statement to that effect; and

2.  A description of each tract or parcel of land to be assessed.

Any error in the description of any lot or tract of land liable for assessment shall not invalidate the assessment or lien thereof.

C.  The governing body shall adopt and approve the final statement of cost, and the roster designating the lots and parcels of land liable for assessment, if they are found to be correct.

Laws 1977, c. 256, § 36-211, eff. July 1, 1978.