§ 26-166. Final assessment resolution.

(a)

At a public hearing named in the notices required by sections 26-164 and 26-165 or to such time as an adjournment or continuance may be taken by the board, after receiving oral or written objections of interested persons, the board may then, or at any subsequent meeting of the board, adopt the final assessment resolution, which shall (a) create any assessment area; (b) confirm, modify, or repeal the initial assessment resolution with such amendments, if any, as may be deemed appropriate by the board; (c) establish the maximum assessment rate, if desired by the board and set the rate of assessment to be imposed in the upcoming fiscal year; (d) approve the initial assessment roll, with such amendments as it deems just and right; and (e) determine the method of collection.

(b)

All parcels assessed shall derive a special benefit from the service, facility, or program to be provided or constructed and the service assessment shall be fairly and reasonably apportioned among the properties that receive the special benefit.

(c)

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.

(d)

The final assessment resolution shall constitute the annual rate resolution for the initial fiscal year in which assessments are imposed or reimposed hereunder.

( Ord. No. 021-2017 , art. III, § 3.06)