§ 78-14. Adoption of annual rate resolution.

(a)

The board shall adopt an annual rate resolution during its budget adoption process for each fiscal year following the initial fiscal year for which a service assessment is imposed hereunder.

(b)

The initial proceedings for the adoption of an annual rate resolution shall be the adoption of a preliminary rate resolution by the board (1) containing a brief and general description of the services, facilities, or programs to be provided; (2) determining the service cost to be assessed for the upcoming fiscal year; (3) establishing the estimated assessment rate for the upcoming fiscal year; (4) establishing or increasing a maximum assessment rate, if desired by the board; (5) authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the annual rate resolution for the upcoming fiscal year; and (6) directing the county administrator to (a) update the assessment roll, (b) provide notice by publication and first class mail to affected owners in the event circumstances described in subsection (f) of this section so require, and (c) directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the county.

(c)

The annual rate resolution shall (1) establish the rate of assessment to be imposed in the upcoming fiscal year and (2) approve the assessment roll for the upcoming fiscal year with such adjustments as the board deems just and right. The assessment roll shall be prepared in accordance with the method of apportionment set forth in the initial assessment resolution, or any subsequent preliminary rate resolution, together with modifications, if any, that are provided and confirmed in the final assessment resolution or any subsequent annual rate resolution.

(d)

Nothing herein shall preclude the board from providing annual notification to all owners of assessed property in the manner provided in either or both sections 78-10 or 78-11.

(e)

The board may establish or increase a maximum assessment rate in an initial assessment resolution or preliminary rate resolution and confirm such maximum assessment rate in the event notice of such maximum rate assessment has been included in the notices required by sections 78-10 and 78-11.

(f)

In the event (1) the proposed service assessment for any fiscal year exceeds the maximum assessment rate included in notice previously provided to the owners of assessed property pursuant to sections 78-10 and 78-11, (2) the method of apportionment is changed or the purpose for which the service assessment is imposed is substantially changed from that represented by notice previously provided to the owners of assessed property pursuant to sections 78-10 and 78-11, (3) assessed property is reclassified in a manner which results in an increased service assessment from that represented by notice previously provided to the owners of assessed property pursuant to sections 78-10 and 78-11, or (4) an assessment roll contains assessed property that was not included on the assessment roll approved for the prior fiscal year, notice shall be provided by first class mail to the owner of such assessed property as provided by law. Such notice shall substantially conform with the notice requirements set forth in section 78-11 and inform the owner of the date and place for the adoption of the annual rate resolution. The failure of the owner to receive such supplemental notice due to mistake or inadvertence, shall not affect the validity of the assessment roll nor release or discharge any obligation for payment of a service assessment imposed by the board pursuant to this article.

(g)

As to any assessed property not included on an assessment roll approved by the adoption of the final assessment resolution or a prior year's annual rate resolution, the adoption of the succeeding annual rate resolution shall be the final adjudication of the issues presented as to such assessed property (including, but not limited to, the determination of special benefit and fair apportionment to the assessed property, the method of apportionment and assessment, the rate of assessment, the establishment or increase of a maximum assessment rate, the assessment roll, and the levy and lien of the service assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the board action on the annual rate resolution. nothing contained herein shall be construed or interpreted to affect the finality of any service assessment not challenged within the required 20-day period for those service assessments previously imposed against assessed property by the inclusion of the assessed property on an assessment roll approved in the final assessment resolution or any subsequent annual rate resolution.

(h)

The assessment roll, as approved by the annual rate resolution, shall be delivered to the tax collector, as required by the Uniform Assessment Collection Act, or if an alternative method is used to collect the service assessments, such other official as the board by resolution shall designate. If the service assessment against any property shall be sustained, reduced, or abated by the board, an adjustment shall be made on the assessment roll.

(Ord. No. 2004-03, § 2.08, 7-6-2004)