§ 78-83. Adoption of annual rate resolution.

(a)

The board shall adopt an annual rate resolution during its budget adoption process for each fiscal year following the initial fiscal year for which an EMS tax assessment is levied hereunder.

(b)

The initial proceedings for the adoption of an annual rate resolution shall be the adoption of a preliminary 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 for the upcoming fiscal year;

(3)

establishing the estimated tax assessment rate for the upcoming fiscal year;

(4)

establishing or increasing a maximum tax assessment rate, if desired by the board;

(5)

authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the annual rate resolution for the upcoming fiscal year; and

(6)

directing the county coordinator to:

a.

Update the EMS tax assessment roll;

b.

Provide notice by publication and first class mail to affected owners in the event circumstances described in subsection (f) of this section so require; and

c.

Directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the county.

(c)

The annual rate resolution shall (1) establish the rate of the tax assessment to be levied in the upcoming fiscal year, and (2) approve the EMS tax assessment roll for the upcoming fiscal year with such adjustments as the board deems just and right. The EMS tax assessment roll shall be prepared in accordance with the method of apportionment set forth in the initial rate resolution, together with modifications, if any, that are provided and confirmed in the final rate resolution or any subsequent annual rate resolution.

(d)

Nothing herein shall preclude the board from providing annual notification to all owners of benefitted property in the manner provided in either or both sections 78-79 or 78-80.

(e)

The board may establish or increase a maximum tax assessment rate in an initial rate resolution or preliminary rate resolution and confirm such maximum tax assessment rate in the event notice of such maximum tax assessment rate has been included in the notices required by sections 78-79 and 78-80.

(f)

In the event (1) the proposed EMS tax assessment for any fiscal year exceeds the rates of the tax assessment adopted by the board including a maximum tax assessment rate, if any, that were listed in the notices previously provided to the owners of benefitted property pursuant to sections 78-79 and 78-80, (2) the purpose for which the EMS tax assessment is levied or the use of the revenue from the EMS tax assessment is substantially changed from that represented by notice previously provided to the owners of benefitted property pursuant to sections 78-79 and 78-80, (3) benefitted property is reclassified or the method of apportionment is revised or altered resulting in an increased EMS tax assessment from that represented by notice previously provided to the owners of benefitted property pursuant to sections 78-79 and 78-80, or (4) an EMS tax assessment roll contains benefitted property that was not included on the EMS tax assessment roll approved for the prior fiscal year, notice shall be provided by publication and first class mail to the owners of such benefitted property as provided by law. Such notice shall substantially conform with the notice requirements set forth in sections 78-79 and 78-80 and inform the owner of the date, time, and place for the adoption of the annual rate resolution. The 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.

(g)

As to any benefitted property not included on an EMS tax assessment roll approved by the adoption of the final rate resolution or a prior year's annual rate resolution, the adoption of the succeeding annual rate resolution shall be the final adjudication of the issues presented as to such benefitted property (including, but not limited to, the determination of benefit and fair apportionment to the benefitted property, the method of apportionment, the rate of the tax assessment, the establishment or increase of a maximum tax assessment rate, the 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 annual rate resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any EMS tax assessment not challenged within the required 20-day period for those EMS tax assessment previously levied against benefitted property by the inclusion of the benefitted property on an EMS tax assessment roll approved in the final rate resolution or any subsequent annual rate resolution.

(h)

The EMS tax assessment roll, as approved by the annual 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. If the EMS tax assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the EMS tax assessment roll.

(Ord. No. 03-10, § 2.08, 8-5-2003)