§ 50-10. Initial proceedings.

(a)

The initial proceeding for the imposition of a special assessment shall be the adoption of an initial assessment resolution by the board, (1) containing a brief and general description of the governmental services, facilities, or programs to be provided, (2) determining the assessed cost co be assessed, (3) describing the method of apportioning the assessed cost and the computation of the assessment for specific properties, (4) establishing an estimated assessment rate for the upcoming fiscal year, (5) establishing a maximum assessment rate, if desired by the board, and (6) directing the county administrator to: (a) prepare the initial assessment roll, as required by section 50-11 hereof, (b) publish the notice required by section 50-12 hereof, and (c) mail the notice required by section 50-13 hereof using information then available from the tax roll.

(b)

The initial assessment resolution shall also sufficiently identify property that may be subject to the imposition of special assessment by designating a geographic area within the county where the board intends to provide the governmental services, facilities and programs. The board may designate such geographic area by creating a new municipal service benefit unit, which contains a description of the property to be included or by using an existing municipal service benefit area heretofore created by the board.

(Ord. No. 2001-06, § 1, 8-23-01)