§ 54-101. General authority.

(a)

The board is hereby authorized to impose fire protection assessments against all assessable property within the unincorporated area of the county at a rate of assessment based on the special benefit accruing to such property from the county's provision of fire protection services and facilities. Fire protection assessments shall be imposed in conformity with the procedures set forth in this subdivision.

(b)

The amount of the fire protection assessment imposed each fiscal year against each lot or parcel of assessable property shall be based upon:

(1)

Classifications of property reasonably related to the demand for fire protection services and facilities;

(2)

The characteristics of fire call frequency and distribution for state counties commonly classified as having a population of 50,000 persons or less;

(3)

Any other factor reasonably related to the demand or necessity of fire protection services and facilities; or

(4)

Any combination of the foregoing; provided, however, that the factor or combination of factors employed to compute the fire protection assessment shall result in a rate of assessment not in excess of the special benefit accruing to such lot or parcel of assessable property.

(Ord. No. 93-12, § 2.01, 7-22-93)