§ 78-77. Initial proceedings.

(a)

The initial proceeding for the levy of an EMS tax assessment shall be the adoption of an initial rate resolution by the board:

(1)

Containing a brief and general description of the emergency medical services, facilities, or programs to be provided;

(2)

Determining the emergency medical services cost to be assessed;

(3)

Describing the method of apportioning the emergency medical services cost and the computation of the EMS tax assessment for specific properties;

(4)

Establishing an estimated tax rate for the upcoming fiscal year;

(5)

Establishing a maximum tax assessment rate, if desired by the board; and

(6)

Directing the county coordinator to:

a.

Prepare the initial EMS tax assessment roll, as required by section 78-78;

b.

Publish the notice required by section 78-79; and

c.

Mail the notice required by section 78-80 using information then available from the tax roll.

(b)

The initial rate resolution shall also sufficiently identify property that may be subject to the EMS tax assessments by designating a geographic area within the county where the board provides emergency medical services, facilities and programs.

(Ord. No. 03-10, § 2.02, 8-5-2003)