At the public hearing as noticed pursuant to sections 78-10 and 78-11, or to which an adjournment or continuance may be taken by the board, the board shall
receive any written objections of interested persons and may then, or at any subsequent
meeting of the board, adopt the final assessment resolution which shall (a) confirm,
modify, or repeal the initial assessment resolution with such amendments, if any,
as may be deemed appropriate by the board; (b) establish the maximum assessment rate,
if desired by the board, and set the rate of assessment to be imposed in the upcoming
fiscal year; (c) approve the initial assessment roll, with such amendments as it deems
just and right; and (d) determine the method of collection. the adoption of a final
assessment resolution shall constitute a legislative determination that all parcels
assessed derive a special benefit from the service, facility, or program to be provided
or constructed and the service assessment is fairly and reasonably apportioned among
the properties that receive the special benefit. All objections to the final assessment
resolution shall be made in writing, and filed with the county administrator at or
before the time or adjourned time of such hearing. The final assessment resolution
shall constitute the annual rate resolution for the initial fiscal year in which service
assessments are imposed or reimposed hereunder.
(Ord. No. 2004-03, § 2.06, 7-6-2004)
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