§ 54-105. Notice by mail.  


Latest version.
  • In addition to the published notice required by section 54-104, but only for the first fiscal year in which a fire protection assessment is imposed against assessable property, the fire protection assessment coordinator shall provide notice by first class mail to each owner proposed to be assessed. Such notice shall include:

    (1)

    The purpose of the fire protection assessments;

    (2)

    The total amount to be levied against each parcel of property;

    (3)

    The unit of measurement applied to determine the fire protection assessment;

    (4)

    The number of such units contained in each parcel of property;

    (5)

    The total revenue to be collected by the county from the fire protection assessments;

    (6)

    A statement that failure to pay the fire protection assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property;

    (7)

    A statement that all affected owners have a right to appear at the hearing and to file written objections with the board within 20 days of the notice; and

    (8)

    The date, time and place of the hearing.

    The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the hearing to each owner at such address as is shown on the tax roll. Notice shall be deemed mailed upon delivery of the notice to the possession of the United States Postal Service. The fire protection assessment coordinator may provide proof of such notice by affidavit.

(Ord. No. 93-12, § 2.05, 7-22-93)