The service assessments for the initial fiscal year shall be established upon adoption
of the final assessment resolution. The adoption of the final assessment resolution
shall be the final adjudication of the issues presented (including, but not limited
to, the method of apportionment and assessment, the maximum assessment rate, the initial
rate of assessment, the initial assessment roll, and the levy and lien of the service
assessments), unless proper steps are initiated in a court of competent jurisdiction
to secure relief within 20 days from the date of board action on the final assessment
resolution. The initial assessment roll, as approved by the final assessment resolution,
shall be delivered to the tax collector, or the property appraiser if so directed
by the tax collector, or if an alternative method is used to collect the service assessments,
such other official as the board by resolution shall designate.
(Ord. No. 2004-03, § 2.07, 7-6-2004)
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