Section 123.743 - Project special assessment district; municipal special assessments(1) If the board of public works determines to spread all or part of the cost of a project to a special assessment district, it shall proceed as provided under chapter 2.(2) If a municipality other than a county operating under this act elects to raise moneys to pay all or any portion of its share of the cost of a project by assessing the cost upon benefited lands, its governing body shall do so by resolution and fix the district for assessment.(3) The governing body shall cause a special assessment roll to be prepared and the proceedings of the special assessment roll and the making and collection of the special assessments shall be in accordance with the provisions of the statute or charter governing special assessments in the municipality, except that the total assessment may be divided into any number of installments not exceeding 40.(4) Any person assessed shall have the right at the hearing upon the special assessment roll to object to the special assessment district established under this section.Amended by 2006, Act 245, s 1, eff. 6/30/2006.1957, Act 185, Imd. Eff. 6/4/1957 ;--Am. 1964, Act 42, Eff. 8/28/1964.