§ 26-161. General authority.

(a)

The board is hereby authorized to impose an annual assessment to fund all or any portion of the capital cost, project cost, or service cost on benefitted property at a rate of assessment based on the special benefit accruing to such property from the county's provision of the subsequently identified service, facility, or program.

(b)

The amount of the assessment that is imposed each fiscal year against each parcel of assessed property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the capital cost, project cost or service cost among properties on a basis reasonably related to the special benefit provided by the service, facility, or program funded with assessment proceeds.

(c)

All service assessments shall be imposed in conformity with the procedures set forth in this division 3.

( Ord. No. 021-2017 , art. III, § 3.01)