Assessment roll

After all assessments have been determined, the host municipality must prepare an assessment roll that shows the location of the property and the owner of the property as shown in the records of the assessor and the amount of the assessment. The assessment roll must be updated whenever a parcel within the district is subdivided. The host municipality may include the projected cost of maintaining the assessment roll in the special assessment. Notwithstanding the fee payable to the host municipality, the host municipality may contract with an outside professional administrator and such cost may be included in the assessment.