Basis of apportionment.
Section 60
SEC. 60. Basis of apportionment. - The amount of the special assessment shall be apportioned and computed according- to the assessed valuations of such lands as shown in the books of the City Assessor. If the property has not been declared for taxation purposes, die City Assessor shall immediately declare it for the owner and assess its value, and such value shall lie tlie basis of the apportionment and computation of the special assessment due thereon.