40-23-10. Notice of assessments and notice of hearing of objections

40-23-10. Notice of assessments and notice of hearing of objections 1. Unless otherwise provided under this section, the commission shall cause the assessment list, which list may not include the amount each lot or tract is benefited by the improvement, to be published once each week for two consecutive weeks in the official newspaper of the municipality. 2. If the assessment list includes more than five thousand lots or tracts, the commission may cause it to be filed and made available for public inspection at all times after the first publication of the notice, during reasonable business hours, at such place as must be designated in the published notice. 3. As an alternative to the notice procedures provided in subsections 1 and 2, the commission shall send a letter to all property owners of record on the assessment list stating their assessments. The letter may be sent by certified mail or by regular mail attested by an affidavit of mailing signed by the city auditor. When notice is provided under this subsection, the commission shall cause publication of a map outlining the assessment district with a notification stating that if an individual has not yet received a letter regarding that individual's assessment, the individual should furnish the city auditor's office with the individual's present address and the auditor will then mail a copy of the individual's assessments. 4. The date set for such hearing must be not less than fifteen days after the first publication of the notice. 5. A copy of the notice must be mailed to each public utility having property on the assessment list at least ten days before the hearing to its address shown on the tax rolls. 6. Any notice under this section must include the time and place of a commission meeting to hear objections to assessments from an interested party or an interested party's agent or attorney. 7. Any notice under this section must be published on the city's website.