Ordinance imposing a special levy.
Section 48
SEC. 48. Ordinance imposing a special levy.—Tax ordinance providing for the levying and collection of a special levy shall describe with reasonable accuracy the nature, extent and location of the work to be undertaken; the probable cost of the proposed work so established, the limits whereof shall be stated by monuments and lines, and the number of annual installments, which shall not be less than five nor more than ten, in which said special levy shall be payable. The provincial board, municipal board or city council, or municipal council shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the proposed work; nor shall the provincial board, the municipal board or city council, or municipal council be required to follow the percentage limitations imposed by Section thirty-nine of this Code. The provincial, city or municipal engineer shall make the plans, specifications and estimate of the proposed work. SEC. 49. Publication of proposed ordinance imposing a special levy.—The proposed special levy ordinance shall be published, with the list of the owners of the land affected thereby, once a week for four consecutive weeks in any newspaper published in the locality, one in English, and one in the local dialect, if there be any, and in default of local papers, in any newspaper of general circulation in the province, city or municipality. The said ordinance in English, and in the local dialect, shall also be posted in places where public notices are generally posted in the city or municipality and places affected by said improvement, and shall also be published once a week during four consecutive weeks by crier. The provincial, city or municipal secretary, shall, on application, furnish a copy of the proposed ordinance to each landowner affected, or his agent, and shall if possible, send to all a copy of said proposed ordinance by mail or messenger.