§ 2-306. Credit of difference in cost; resolution confirming final assessment roll and special assessments; priority of special assessment liens.

(a)

Upon completion of the capital improvement, if the total cost is less than originally estimated, the assessment on each property shall be credited with the proportionate difference in the assessment as originally approved in the preliminary assessment roll and the final assessment roll shall be created which shows the proportionate part of the actual cost of the improvement to be paid by special assessments on each property as finally determined upon the completion of the capital improvement. In no event shall the final assessment on each property exceed the amount originally assessed.

(b)

The City Council may approve and confirm the final assessment roll and special assessments (which may be the same as the preliminary assessment roll).

(c)

When confirmed, such special assessments shall, from the date of said confirmation, be and constitute legal, valid, and binding special assessment liens upon the properties against which such special assessments are made coequal with the lien of all State, county, and City taxes and superior in dignity to all other liens, titles, claims, and encumbrances of whatever kind and character save and except ad valorem taxes levied and assessed by the State, county, or City shall remain a special assessment lien against the properties until paid in full.

(d)

Upon confirmation, the POD shall immediately cause a final assessment roll to be filed in the office of the City Clerk and it shall be kept there for public inspection during business hours.

(e)

The record of these liens with the City Clerk shall constitute prima facie evidence of their validity. Any informality or irregularity in the proceedings in connection with the levy of any special assessment under the provisions of this article shall not affect the validity of the special assessment where the final assessment roll has been confirmed by City Council. The final assessment roll shall be competent and sufficient evidence that the assessment was duly levied, that the assessment was duly made and adopted, and that all other proceedings adequate to the adoption of the assessment roll were duly had, taken, and performed as required by this article, and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby.

(f)

The POD may file and record with the clerk of the circuit court notice of the special assessment liens against the said properties, showing thereon the amount and nature of the lien and a legal description of the property.

(Code 1992, §§ 2-259, 2-260)