Fixing of amount of special assessment.
Section 48
SEC. 48. Fixing of amount of special assessment. — Upon the approval of the ordinance, the provincial treasurer shall forthwith proceed to determine the annual amount of special tax assessed against each parcel of land comprised within the district specially benefited, and shall send to each landowner a written notice thereof by ordinary mail. If upon completion of the work it should appear that the cost thereof is smaller or greater than the estimated cost of the work, the provincial treasurer shall without delay proceed to correct the assessment by increasing or decreasing, as the case may be, the special tax on each parcel of land affected, for the balance of the unpaid installments. If all annual installments have already been paid, the provincial treasurer shall fix the amount of credit to be allowed to, or the additional special tax to be levied upon the land, as the case may be. In all cases, he shall give notice of such rectifications to the parties interested.