§ 78-7. General authority.

(a)

The board is hereby authorized to impose an annual service assessment to fund all or any portion of the service cost on benefited property at a rate of assessment based on the special benefit accruing to such property from the county's provision of the subsequently identified service, facility, or program. all service assessments shall be imposed in conformity with the procedures set forth in this division 2.

(b)

The amount of the service assessment that is imposed each fiscal year against each parcel of assessed property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the service cost among properties on a basis reasonably related to the special benefit provided by the service, facility, or program funded with assessment proceeds. Nothing contained in this article shall be construed to require the imposition of service assessments against government property.

(Ord. No. 2004-03, § 2.01, 7-6-2004)