§ 50-14. Adoption of assessment ordinance.

At the public hearing as noticed pursuant to sections 50-12 and 50-13 hereof, or to which an adjournment or continuance may be taken by the board, the board shall receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the board, adopt the assessment ordinance establishing the special assessment by creation of a new Municipal Service Benefit Unit, or by enlargement or modification of an existing Municipal Service Benefit Unit. The assessment ordinance shall further: (A) confirm, modify, or repeal the initial assessment resolution with such amendments, if any, as may be deemed appropriate by the board; (B) establish the rate of assessment to be imposed in the upcoming fiscal year; (C) establish a maximum assessment rate that may be imposed in the event such rate was included in the initial assessment resolution; (D) approve the initial assessment roll, with such amendments as it deems just and right; and (E) determine the method of collection. The adoption of the assessment ordinance by the board shall constitute a legislative determination that all parcels assessed derive a special benefit from the governmental services, facilities, or programs to be provided or constructed and a legislative determination that the special assessments are fairly and reasonably apportioned among the properties that receive the special benefit. All written objections to the adoption of the assessment ordinance shall be filed with the county administrator at or before the time or adjourned time of such hearing. Should the assessment ordinance be establishing a continuing special assessment, it shall constitute the annual rate resolution for the initial fiscal year in which special assessments are imposed or reimposed hereunder.

(Ord. No. 2001-06, § 1, 8-23-01)