less than two weeks from and after the date of depositing a notice in the post office at the municipality in a securely sealed post-paid wrapper addressed to each person affected thereby and assessed thereunder at his last known place of residence, or at the municipality if no place of residence is known, or to an agent wh o may be or may have been appointed by such person in writing, in which to appear and file objection to either the work itself, the method or manner of assessment, the time or times and method of payment therefor, or to all thereof, and such other and furt her objection or objections as may seem to any such person or persons reasonable and proper in the premises; such notice shall set forth the nature of the proposed improvement, the estimated cost thereof, the total amount of the assessment to be levied the refor, and the amount to be levied upon each parcel of the property or possession of the addressee; any and every such appearance and objection shall be made and heard only before the municipal council, and said council may, at any such hearing, alter, mod ify, or increase the area of such district, the total assessment thereof, or any individual area or assessment objected to therein, and shall decide any and every such objection within ten days after the filing thereof and give notice of such decision to the person or persons interested in the manner hereinbefore provided for notice of such assessment within five days thereafter. All assessments levied by virtue of this subsection shall be levied only upon the basis of the value of the land benefited and no t upon improvements thereon, and all valuations of any and all lands and premises made under the provisions hereof and for the purposes herein stated shall be the valuations thereof last regularly made for the purposes of annual taxation. No ordinance pass ed pursuant to the provisions of this section shall be valid or take effect until it shall have been approved by the provincial board and the department governor. SaETCI The decision of the municipal council upon any objections made by a property owner may in its discretion be reviewed by the Court of First Instance, upon an appeal thereto filed within fifteen days after receipt by such property owner of notice of the dec ision of the municipal council. The court may order the appellant upon application therefor, to execute and file a bond as the necessity of the case may require. ( n ) Excess condemnation . — To acquire, take, condemn, or appropriate more land and property than is needed for actual construction in 833 Copyright 2012 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Law Encyclopedia 2011