§ 46-118. Annual implementation procedure.

(a)

Annually, during the budget adoption process, the city commission shall determine whether to impose the fire rescue assessment for the upcoming fiscal year. If the city commission elects to reimpose the fire rescue assessment, the procedures in this section 46-118 shall be followed.

(b)

The initial proceedings for the reimposition of an annual fire rescue assessment shall be the adoption of a preliminary rate resolution by the city commission (1) containing a brief and general description of the fire rescue services, facilities, or programs to be provided; (2) determining the fire rescue assessed cost to be assessed for the upcoming fiscal year; (3) establishing the estimated assessment rate for the upcoming fiscal year; (4) establishing or increasing a maximum assessment rate, if desired by the city commission; (5) authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the annual rate resolution for the upcoming fiscal year; and (6) directing the city manager to (A) update the assessment roll, (B) provide notice by publication and first class mail to affected owners in the event circumstances described in subsection (f) of this section so require, and (C) directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the city.

(c)

At the public hearing established in the preliminary rate resolution or to which an adjournment or continuance may be taken by the city commission, the city commission shall receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the city commission, adopt the annual rate resolution, which shall (1) establish the rate of assessment to be imposed in the upcoming fiscal year and (2) approve the assessment roll for the upcoming fiscal year with such adjustments as the city commission deems just and right. The assessment roll shall be prepared in accordance with the method of apportionment set forth in the initial assessment resolution, or any subsequent preliminary rate resolution, together with modifications, if any, that are provided and confirmed in the final assessment resolution or any subsequent annual rate resolution.

(d)

Nothing herein shall preclude the city commission from providing annual notification to all owners of assessed property in the manner provided in sections 46-114 and 46-115 hereof or any other method as provided by law.

(e)

The city commission may establish or increase a maximum assessment rate in an initial assessment resolution or preliminary rate resolution and confirm such maximum assessment rate in the annual rate resolution in the event notice of such maximum rate assessment has been included in the notices required by section 46-114 and 46-115 hereof.

(f)

In the event (1) the proposed fire rescue assessment for any fiscal year exceeds the rates of assessment adopted by the city commission including a maximum assessment rate, if any, that were listed in the notices previously provided to the owners of assessed property pursuant to sections 46-114 and 46-115 hereof, (2) the purpose for which the fire rescue assessment is imposed or the use of the revenue from the fire rescue assessment is substantially changed from that represented by notice previously provided to the owners of assessed property pursuant to sections 46-114 and 46-115 hereof, (3) assessed property is reclassified or the method of apportionment is revised or altered resulting in an increased fire rescue assessment from that represented by notice previously provided to the owners of assessed property pursuant to sections 46-114 and 46-115 hereof, or (4) an assessment roll contains assessed property that was not included on the assessment roll approved for the prior fiscal year, notice shall be provided by publication and first class mail to the owners of such assessed property as provided by law. Such notice shall substantially conform with the notice requirements set forth in sections 46-114 and 46-115 hereof and inform the owner of the date, time, and place for the adoption of the annual rate resolution. The failure of the owner to receive such notice due to mistake or inadvertence shall not affect the validity of the assessment roll nor release or discharge any obligation for payment of a fire rescue assessment imposed by the city commission pursuant to this article.

(g)

As to any assessed property not included on an assessment roll approved by the adoption of the final assessment resolution or a prior year's annual rate resolution, the adoption of the succeeding annual rate resolution shall be the final adjudication of the issues presented as to such assessed property (including, but not limited to, the determination of special benefit and fair apportionment to the assessed property, the method of apportionment and assessment, the rate of assessment, the establishment or increase of a maximum assessment rate, the 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 city commission action on the annual rate resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any fire rescue assessment not challenged within the required 20-day period for those fire rescue assessments previously imposed against assessed property by the inclusion of the assessed property on an assessment roll approved in the final assessment resolution or any subsequent annual rate resolution.

(h)

The assessment roll, as approved by the annual rate resolution, shall be delivered to the tax collector as required by the Uniform Assessment Collection Act, or if the alternative method described in section 46-142 hereof is used to collect the fire rescue assessments, such other official as the city commission by resolution shall designate. If the fire rescue assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the assessment roll.

(Ord. No. 08-43, § 2.08, 8-14-08)