Section 77
SEC. 77. Assessment of Tax.-Upon the effectivity of the special assessment ordinance, the City Assessor and Collector shall forthwith proceed to determine the special tax payable by each realty during the period fixed in the finance, upon the basis of the estimated or actual cost the work and the total and parcel value of the real estate comprised within the district especially benefited, and shall notify each owner by ordinary mail of the special tax assessed against such property owned by him in the district benefited, but if upon the completion of the improvement in cases where the assessment is made prior to the completion thereof, it should appear that the cost has been less or more, the City Engineer through the Director of Public Works, shall forthwith certify this fact to the City Assessor and Collector who shall thereupon proceed to rectify the assessment, reducing or increasing, as the case may be, the special tax upon each property affected, for the unpaid remainder of the annual installments, or if all are paid, fixing the amount to be credited to or the special additional tax to be collected from the realty, as the case may be, and shall notify the persons interested of such rectification.