list such board shall proceed to consider, determine and award, first,
the amount of damages sustained by the owners of the several parcels
of land required to be taken and appropriated, if any, as is provided
for in the above sections of this act, or which will be injuriously
affected thereby; second, to consider, determine and assess the amount
of benefits accruing to the several tracts or parcels of property
benefited by reason of the location, establishment and construction of
any such park, parkway, pleasure driveway, boulevard, or other work
or improvement provided for in the above sections of this act. No
assessments of benefits shall be made in excess of fifteen per cent of
the value of the land so assessed exclusive of the improvement upon the
land so assessed; and the total of such assessment against any part
or parcel of land assessed, during the ten year period of existence
of powers herein conferred shall not exceed fifteen per cent of the
value of the land so assessed. The damages awarded and the benefits
assessed shall be severally shown as against each parcel of land shown
on said list: _Provided_, That the board of park commissioners of any
such city shall in any event direct the payment of the cost of any
park, parkway, pleasure driveway, boulevard or construction of any
improvement provided for in the above sections of this act, over and
above the total amount of all assessments of benefits, or to the extent
of the benefits to the city as a whole, as determined by said board,
to be made out of the general park fund of any such city available for
such purpose: _Provided further_, That in the event the total cost
of any such park improvement, including cost of lands, construction,
shaping of soil, planting of trees and shrubbery and other work and
improvements called for in such resolution, and including costs of
making assessments and collections, should exceed the total of benefits
to such lands assessed plus the amount available from the general park
fund or other sources for any such park improvement, then said board
shall proceed no further under said resolution, but shall rescind all
action therefrom taken. In case said board shall have ordered the cost
of the construction of pavements, curbing and gutters, separately,
under the provisions of section 12 hereof, to be paid by abutting
property owners, as in said section provided, and it shall appear that
the entire cost of the same can not be met by assessments against
abutting property owners, not including such city, then such board
shall have power to assess the remainder of the cost of such pavement,
curbing and sidewalks against the lands of the district or districts
wherein such proposed improvement is situate to the extent and in the
proportion that the same shall be benefited, in the manner as provided
for assessing the cost of other structures and improvements named in
sections 13 and 14 of this act: _Provided_, That the resolution of such
board shall in each instance state the method of proposed assessment to
be adopted.
When said list shall have been thus completed said board shall cause
to be published in some daily newspaper of general circulation in said
city, once each week for two successive weeks, a notice describing
the location of the lands appropriated, if any, or of the lands on
which such improvement is to be made, and the general character of the
improvement and the boundaries of the area or district to be assessed;
said notice shall also state that the assessment roll, with the names
of the owners in favor of whom damages have been awarded and against
whom assessments have been made, and descriptions of property affected,
with the amounts of preliminary assessments or awards as to each piece
or parcel of property affected, is on file and can be seen in the
office of said board. Said notice shall also name a day not earlier
than ten days after the date of the last publication on which said
board shall receive and hear remonstrances from persons with regard to
the amount of their respective awards or assessments. Furthermore, said
board shall cause a written notice to be served upon the owner of each
piece or parcel taken or injuriously affected, showing separately each
item of such determination as to lands or parts of lands so owned by
him, by leaving a copy at his last and usual place of residence in such
city, or by delivering a copy to such owner personally; and said board
shall also cause to be mailed by United States mail a notice to the
place of residence, if known, of persons owning lands or parts of lands
against which special assessments have been made, showing each item of
such determination as to such persons. In case any person affected be
a non-resident, or his residence shall be unknown, then he shall be
notified by publication in some daily newspaper of general circulation
once each week for three successive weeks. Said notices shall name a
day not earlier than ten days after service of such notice, or after
the last date of publication, or after the date of mailing as above
provided, on which said board shall receive and hear remonstrances
from persons with regard to the amount of their respective awards or
assessments. Persons not included in such lists of assessments or
awards and claiming to be entitled to the same shall be deemed to have
been notified of the pendency of the proceeding by the original notice
of the resolution of the board and by the first publication as in this
section provided.