The city auditor shall keep in the city auditor’s office a book called “boulevard assessment book” and shall enter therein any assessment certified by the street commissioner as an assessment against the lots or parcels of land adjoining the improvement made under the provisions of this chapter and the names of the owners of such lots or parcels of land if the same are known to the city auditor. At a regular meeting in October of each year, the governing body shall review all assessments and hear all complaints against the same and approve the assessments as finally adjusted.