(1) Following the furnishing of the statement of the cost of the project, the board by resolution shall:
Determine the cost of the project to be paid by the assessable property in the improvement district;
Order the engineer to make out an assessment roll containing, among other things:
The name of each last-known owner of each tract to be assessed or, if not known, thatthe name is unknown; and
A description of each tract to be assessed and the amount of the proposed assessmentthereon, apportioned upon the basis for assessments stated in the provisional order for the hearing on the project;
(c) Cause a copy of the resolution to be furnished by the secretary to the engineer.
In fixing the amount or the sum of money that may be required to pay the cost of theproject, the board need not necessarily be governed by the estimates of such cost provided for in this article, but the board may fix such other sum within the limits prescribed as it may deem necessary to cover the cost of the project.
If by mistake or otherwise any person is improperly designated in the assessment rollas the owner of any tract or if the same is assessed without the name of the owner or in the name of a person other than the owner, such assessment shall not for that reason be vitiated, but it shall in all respects be as valid upon and against such tract as though assessed in the name of the owner thereof. When the assessment roll has been confirmed, such assessment shall become a lien on such tract and shall be collected as provided by law.
Source: L. 69: p. 798, § 146. C.R.S. 1963: § 89-21-146.