The fire rescue assessments for the initial fiscal year shall be established upon
adoption of the final assessment resolution. The adoption of the final assessment
resolution 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 fire rescue 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 final assessment resolution. The initial assessment roll,
as approved by the final assessment resolution, shall be delivered to the tax collector,
as required by the Uniform Assessment Collection Act, or if the alternative method
described in section 54-192 hereof is used to collect the fire rescue assessments, such other official as the
board by resolution shall designate.
(Ord. No. 2001-05, § 2.07, 7-26-01)
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