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Minnesota Statutes 2004, Chapter 429. Page 6 of 26 contain a statement that a reasonable estimate of the impact of the assessment will be available at the hearing, but failure to • give mailed notice or any defects in the notice does not invalidate the proceedings. For the purpose of giving mailed notice, owners are those shown as owners on the records of the county auditor or, in any county where tax statements are mailed by the county treasurer, on the records of the county treasurer; but other appropriate records may be used for this purpose. For properties that are tax exempt or subject to taxation on a gross earnings basis and are not listed on the records of the county auditor or the county treasurer, the owners may be ascertained by any practicable means, and mailed notice must be given them as provided in this subdivision. (b) Before the adoption of a resolution ordering the improvement, the council shall secure from the city engineer or some other competent person of its selection a report advising it in a preliminary way as to whether the proposed improvement is necessary, cost-effective, and feasible and as to whether it should best be made as proposed or in connection with some other improvement. The report must also include the estimated cost of the improvement as recommended. A reasonable estimate of the total amount to be assessed, and a description of the methodology used to calculate individual assessments for affected parcels, must be available at the hearing. No error or omission in the report invalidates the proceeding unless it materially prejudices the interests of an owner. (c) If the report is not prepared by an employee of a • municipality, the compensation for preparing the report under this subdivision must be based on the following factors: (1) the time and labor required; I (2) the experience and knowledge of the preparer; (3) the complexity and novelty of the problems involved; 'and (4) the extent of the responsibilities assumed. (d) The compensation must not be based primarily on a percentage of the estimated cost of the improvement. (e) The council may also take other steps prior to the hearing, including, among other things, the preparation of plans and specifications and the advertisement for bids that will in its judgment provide helpful information in determining the desirability and feasibility of the improvement. . YcY14r) (f) The hearing may be adjourned from time to time, and a 'X ��" resolution ordering the improvement may be adopted at any time within six months after the date of the hearing by vote of a11 majority of all members of the council when the improvement has \4' been petitioned for by the owners of not less than 35 percent in frontage of the real property abutting on the streets named in • the petition as the location of the improvement. When there has been no such petition, the resolution may be adopted only by vote of four-fifths of all members of the council; provided that if the mayor of the municipality is a member of the council but has no vote or votes only in case of a tie, the mayor is not httn://www.revisor.leg.state.mn.us/bin/getpub.php?pubtype=STAT_CHAP&year=current&ch... 4/14/2005