§ 78-80. Notice by mail.

(a)

In addition to the published notice required by section 78-79, the county coordinator shall provide notice, or direct the provision of notice, of the proposed EMS tax assessment by first class mail to the owner of each parcel of property (except government property) subject to the EMS tax assessment. Such notice shall include:

(1)

The purpose of the EMS tax assessment;

(2)

The rate of the tax assessment to be levied against each parcel of property, including a maximum tax assessment rate in the event one was adopted by the initial rate resolution;

(3)

The unit of measurement applied to determine the EMS tax assessment;

(4)

The number of such units contained in each parcel of property;

(5)

The total revenue to be collected by the county from the EMS tax assessment;

(6)

A statement that failure to pay the EMS tax assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property;

(7)

A statement that all affected owners have a right to appear at the hearing and to file written objections with the board within 20 days of the notice; and

(8)

The date, time, and place of the hearing.

The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the hearing to each owner at such address as is shown on the tax roll. Notice shall be deemed mailed upon delivery thereof to the possession of the United States Postal Service. The county coordinator may provide proof of such notice by affidavit. Failure of the owner to receive such notice due to mistake or inadvertence shall not affect the validity of the EMS tax assessment roll nor release or discharge any obligation for payment of an EMS tax assessment levied by the board pursuant to this article.

(b)

If the county determines that a previously provided mailed notice concerning a prior special assessment for emergency medical services fulfills the requirements of paragraph (a) of this section 78-80, then the separate mailing requirement described in paragraph (a) will be deemed fulfilled by the previously provided mailed notice.

(Ord. No. 03-10, § 2.05, 8-5-2003)