The special assessments shall be established upon adoption of the assessment ordinance.
In the case of continuing special assessments, the adoption shall be established for
the initial fiscal year. The adoption of the assessment ordinance shall be the final
adjudication of the issues presented (including, but not limited to, the determination
of special benefit and fair apportionment to the assessed property; the method of
apportionment and assessment; the initial rate of assessment; the maximum assessment
rate, if any; the initial assessment roll; and the levy and lien of the special assessments),
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 assessment ordinance.
The initial assessment roll, as approved by the assessment ordinance, shall be delivered
to the tax collector, as required by the Uniform Assessment Collection Act, or if
the alternative method described in section 50-22 hereof is used to collect the special assessments, such other official as the board
shall designate.
(Ord. No. 2001-06, § 1, 8-23-01)
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