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Page 3 of 4 <br />rovided in this chapter. <br />[35.43,130 <br />I <br />Preliminary estimates <br />and assessment roll <br />make the preliminary estimates and assessment roll shall cause an estimate to be <br />made the cost and expense of the proposed improvement a description of the <br />boundaries of the district, and a statement of what portion of the cost and <br />i <br />expense of the improvement should be borne by the property within the proposed <br />district. <br />36.88.080 <br />. Property included in the <br />district <br />Every resolution ordering any improvement mentioned in this chapter, payment <br />for which shall be in whole or in part by special assessments shall establish a <br />road improvement district which shall embrace as near as may be all the property i <br />specially benefited by such improvement and the board shall apply thereto such <br />method of assessment as shall be deemed most practical and equitable under the <br />conditions prevailing: PROVIDED, That no assessment as determined by the <br />board of commissioners shall be levied which shall be greater than the special <br />benefits derived from the improvements. <br />35.43.140 <br />Resolution hearing <br />The resolution shall be published in at least two consecutive issues of the official <br />newspaper of the city or town, the first publication to be at least fifteen days <br />before the day fixed for the hearing <br />36.88.090 <br />Assessment roll notice <br />Notice of the time and place of hearing under such assessment roll shall be given <br />to the owner or reputed owner of the property whose name appears thereon, by <br />mailing a notice thereof at least fifteen days before the date fixed for the hearing <br />to such owner or reputed owner at the address of such owner as shown on the <br />tax rolls of the county treasurer; and in addition thereto such notice shall be <br />published at least two times in a newspaper of general circulation in the county. <br />At least fifteen days must elapse between the date of the first publication of the <br />notice and the date fixed for such hearing. <br />35.43.150 <br />Notice of intent to <br />formulate <br />Notice of the hearing upon a resolution declaring the intention of the legislative <br />authority of a city or town to order an improvement shall be given by mail at least <br />fifteen days before the day fixed for hearing to the owners or reputed owners of all <br />lots, tracts, and parcels of land or other property to be specially benefited by the <br />proposed improvement, as shown on the rolls of the county assessor, directed to <br />the address thereon shown. The notice shall set forth the nature of the proposed <br />im rovement, the estimated cost a statement that actual assessments may vary <br />Page 3 of 4 <br />