Notice of apportionment

(1) Upon receipt of the statement filed pursuant to section 30-20-607, the county clerk and recorder shall notify, by advertisement once in some newspaper of general circulation in said county, the owners of any property to be assessed that said improvements have been, or are about to be, completed and accepted, therein specifying: (a) The whole cost of the improvement; (b) The portion, if any, to be paid by such county and the portion, if any, to be paid from a districtwide sales tax; (c) The share, if any, apportioned to each lot or tract of land; (d) That any complaints or objections which may be made in writing by the owners to the board of county commissioners, and filed in the office of the clerk within twenty days from the publication of such notice, will be heard and determined by the said board before the passage of any resolution assessing the cost of said improvements; and (e) The date when and place where such complaints or objections will be heard. (2) Any district formed for the purpose of encouraging, accommodating, and financing improvements as authorized in section 30-20-603 (11.5) shall not be required to provide a notice of apportionment by publication; rather, such notice, if any, may be provided in the time and manner set forth in the contract or agreement entered into for each property included in the district.