§ 54-166. Adoption of final assessment resolution.

At the public hearing as noticed pursuant to sections 54-164 and 54-165 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 final assessment resolution which shall: (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 final assessment resolution by the board shall constitute a legislative determination that all parcels assessed derive a special benefit from the fire rescue services, facilities, or programs to be provided or constructed and a legislative determination that the fire rescue assessments are fairly and reasonably apportioned among the properties that receive the special benefit. All written objections to the final assessment resolution shall be filed with the county administrator at or before the time or adjourned time of such hearing. The final assessment resolution shall constitute the annual rate resolution for the initial fiscal year in which fire rescue assessments are imposed or reimposed hereunder.

(Ord. No. 2001-05, § 2.06, 7-26-01)