The initial proceeding for the imposition of a service assessment shall be the board's
adoption of an initial assessment resolution (a) containing a brief and general description
of the services, facilities or programs to be provided; (b) determining the service
cost to be assessed; (c) describing the method of apportioning the service cost and
the computation of the service assessment for specific properties; (d) describing
the boundaries of and creating a municipal service benefit unit in the event the board
elects to use the assessment vehicle of a created municipal service benefit unit;
(e) in the event the board does not elect to create a municipal service benefit unit,
identifying property that may be subject to a service assessment by designating a
geographic area within the county where the board provides the relevant services,
facilities, and programs; (f) establishing an estimated assessment rate for the upcoming
fiscal year; (g) establishing a maximum assessment rate, if desired by the board;
(h) authorizing the date, time, and place of a public hearing to consider the adoption
of the final assessment resolution for the upcoming fiscal year; and (i) directing
the county administrator to (1) prepare the initial assessment roll, as required by section 78-9, (2) publish the notice required by section 78-10, and (3) mail the notice required by section 78-11.
(Ord. No. 2004-03, § 2.02, 7-6-2004)
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