§ 78-76. General authority.

(a)

The board is hereby authorized to levy an annual EMS tax assessment to fund all or any portion of the emergency medical services cost upon benefitted property at a rate based on the benefit accruing to such property from the county's provision of emergency medical services, facilities, or programs. All EMS tax assessments shall be levied in conformity with the procedures set forth in this division 2.

(b)

The amount of the EMS tax assessment levied in a fiscal year against a parcel of benefitted 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 emergency medical services cost among properties on a basis reasonably related to the benefit provided by emergency medical services, facilities, or programs funded with tax assessment proceeds.

(c)

Nothing contained in this article shall be construed to require the levy of EMS tax assessments against government property.

(Ord. No. 03-10, § 2.01, 8-5-2003)