Costs; record filed; apportionment and assessment; notice to owners

The officer of the municipality in charge of such improvement shall keep an accurate account of the cost thereof and if such cost or any part thereof is to be assessed upon the several properties fronting on the improvement, shall assess such cost or the proportion thereof required to be assessed under said ordinance upon such properties in proportion to their respective frontage thereon, and file a report thereof under oath with the municipal clerk. The governing body shall examine such report, and if properly made, confirm and file it with the officer charged with the collection of assessments, who shall record such sidewalk assessments in the book in which other assessments of the municipality are recorded. Before confirming the report the governing body shall give notice to the owner or owners named therein of the time and place fixed for examination of the report. The notice shall be served in the same manner as required for service of notices before consideration by a governing body of a municipality of assessments for benefits for local improvements, but failure to give any such notice shall not invalidate the proceedings. Amended by L.1958, c. 133, p. 635, s. 4, eff. July 29, 1958.