The EMS tax assessment for the initial fiscal year shall be established upon adoption
of the final rate resolution. The adoption of the final rate resolution shall be the
final adjudication of the issues presented (including, but not limited to, the determination
of benefit and fair apportionment to the benefitted property; the method of apportionment;
the initial rate of the tax assessment; the maximum tax assessment rate, if any; the
initial EMS tax assessment roll; and the levy and lien of the EMS tax assessment),
unless proper steps shall be initiated in a court of competent jurisdiction to secure
relief within 20 days from the date of the board action on the final rate resolution.
The initial EMS tax assessment roll, as approved by the final rate resolution, shall
be delivered to the tax collector, as required by the Uniform Assessment Collection
Act, or if an alternative method is used to collect the EMS tax assessment, such other
official as the board by resolution shall designate.
(Ord. No. 03-10, § 2.07, 8-5-2003)
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