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I MPROVEMENTS B Y A SSESSMENTS§12-27 <br />Section 12-27. Corrected map; preliminary assessment roll and description; <br />notice of authorized improvement. <br />(a) The council shall have the responsible director or manager prepare a corrected <br />map, a preliminary assessment roll, description of assessment units to be assessed, <br />a list of all known owners of the assessment units within the improvement district, <br />and the responsible director’s or manager’s estimate of cost or the bid of the lowest <br />responsible and reliable bidder (if such bid is made). <br />(b) The preliminary assessment roll and description of assessment units to be assessed <br />shall contain for the assessment units in the proposed improvement district or in <br />the several subdistricts or zones, if any, the following: <br />(1) Where assessments are based on frontage, the maximum proposed amount per <br />foot of frontage; <br />(2) Where assessments are based on area, the maximum proposed amount per <br />square foot; <br />(3) Where assessments are based on methods other than frontage or area, the <br />method of assessment and the amount of which each unit of assessment shall <br />be assessed; <br />(4) The maximum proposed amount of assessment for each assessment unit; and <br />(5) A list of all known owners of the assessment units within the proposed <br />improvement district. <br /> <br />12-19 <br /> <br />