As soon as the total cost of any proposed improvement is determined, the governing body of the city and the board of county commissioners of the county shall cause the assessments against each lot, piece or parcel of land deemed to be benefited, to be determined in the manner set forth in the joint resolution and an assessment roll shall be prepared. The proposed assessment roll shall be filed with both the city and county clerks and be open for public inspection.
K.S.A. 12-6,103