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12650 DETROIT AVENUE · 44107 · 216/529-6090 · FAX 216/521-1379 Exhibit "A" YVETTE M. ITTU DIRECTOR OF FINANCE SUSAN Mi NOBILIO ASSISTANT DIRECTOR OF FINANCE June 2,1999 Lakewood City Council Lakewood, OH 44107 Re: FINAL REPORT OF THE BOARD OF REVISION OF ASSESSMENT To the Council of the City of Lakewood: The undersigned, constituting the Board of Revision of Assessment of the City of Lakewood, Ohio, respectfully report that on June 1, 1999 at 7:00p.m. in the Lakewood City Hall Auditorium a hearing was held m hear all objections concerning the estimated assessments for the improvement of Belle Avenue (from Madison Avenue to Bayes Avenue) in accordance with Resolution 7376-99, passed on February 16, 1999, declaring the necessity of said improvement. We recommend that the preliminary assessment report be adjusted on a per parcel basis, where appropriate, for the following situations and under the following conditions. Upon receipt of evidence by the City Engineer prior to commencement of construction to support that the side~valk and/or driveway apron of a particular parcel has been replace, d by the property owner subsequent to July 1, 1990, the City shall reduce the total assessment on said parcel up to an estimated $5.00 per foot of frontage for the sidewalk and up to an estimated $1.00 per foot of frontage for the driveway apron. ( The estimated dollar amounts represent the property owner's share of the estimated cost of the average sidewalk and/or driveway apron. The final amount of the reduction will be calculated by the City Engineer after completion of improvement based upon the final cost of improvement). Upon inclusion of the aforementioned adjustments, we find that the estimated assessments for this improvement do not exceed, as to each lot or parcel of land, the benefits conferred thereon, and the necessity of the ~mprovement and the estimated assessments now on file in the office of the Clerk of Council are hereby approved. The plans, specifications and profiles for the improvement providing for the use of concrete are now on file in the office of the Director of Public Works and are hereby approved.