Las Vegas City Ordinances, March 31, 1933 to October 25, 1950, lvc000014-271

Section 2. The ex-officio City Assessor shall prepare an assessment roll in the manner provided by the Charter of the City of Las Vegas, and shall assess each lot and parcel of land embraced within the aforementioned special assessment district such relative portion of the whole sum to be levied as snail be proportionate to the estimated benefit resulting to such lot or parcel of land from the improvement. Section 3. After the special assessment roll, as herein provided for, shall have been prepared and completed, the Ex-Officio City Assessor shall report the same to the Board of Commissioners of the City of Las Vegas, and thereafter it shall be filed in the office of the City Clerk and numbered, and the Board of Commissioners shall cause notice thereof to the persons whose names appear upon the assessment roll, and to all others interested therein, to be published for at least two weeks in some newspaper published in the City of Las Vegas, of the time when the Board of Commissioners and the Ex-Officio City Assessor will meet to review the assessments, and any person objecting to the assessments may file his objection thereto with the City Clerk. Section 4. At the time appointed for reviewing the assessments, the Board of Com­missioners and the Ex-Officio City Assessor shall meet and give all persons interested an opportunity to be heard, and shall consider any and all objections that may be filed with the City Clerk, and then, or at some adjourned meeting, shall review the assessments and correct the same and conform it as corrected, or confirm it as reported, or annul it and direct a new assessment to be made. Section 5. When the assessments shall be confirmed as herein provided it shall be final and conclusive. The City Clerk shall thereupon deliver to the County Assessor, acting Ex-Officio City Assessor, the Assessment Roll as confirmed by the Board of Commissioners, with his certificate of such confirmation ana of the date thereof. The County Assessor, Acting Ex-Officio City Assessor, shall thereupon, without extra compensation, record such Assessment Roll in his office and append thereto his certificate of the date of such recording, where­upon from said date all persons shall be deemed to have notice of the contents of such assess­ment roll, and it shall be prima facia evidence in all courts and tribunals of the regularity of all proceedings preliminary to the making thereof, and of the validity of the assessment and assessment roll. After the assessment roll has been confirmed and recorded, the several amounts levied thereon shall become at once due and payable and shall constitute and be a lien upon the respective lots and parcels of land and improvements assessed and shall be charged against the persons and properties until paid. Section 6. All assessments when due and payable, as in this ordinance provided, shall be paid to the County Treasurer and Ex-Officio Tax Receiver, County of Clark, State of Nevada, and Ex-Officio Treasurer and Tax Receiver of the City of Las Vegas, and be by that officer paid into and credited to the special fund to be known as and called "Las Vegas 1945 Third Place Street Fund". Section 7. All costs and expenses incurred in making the improvements shall be charged to and paid out of said fund, provided, however, that all monies drawn on the General Fund of the City of Las Vegas to defray any of the costs and expenses of making the improve- ments or, if it shall become necessary to draw upon the general Fund to defray any of the cost and expenses of the improvements, except as otherwise provided by the Charter of the City of Las Vegas, the General Fund shall be reimbursed by transfer of funds from the "Las Vegas 1945 Third Place Street Fund" as soon as conditions of the same will permit. and provided further