§ 19-68. Adoption of annual assessment resolution.

(a)

The board shall adopt an annual assessment resolution during its budget adoption process for each fiscal year following adoption of the final assessment resolution. Prior to adopting the annual assessment resolution, the county manager shall provide notice in accordance with sections 19-64 and 19-65 and the board shall conduct a public hearing in accordance with section 19-66. The annual assessment resolution shall approve the assessment roll for such fiscal year, which shall be prepared by the county manager in accordance with subsection 19-63(a) and the initial assessment resolution, as confirmed or amended by the final assessment resolution.

(b)

The adoption of the annual 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 assessable property, the method of apportionment and assessment, the initial rates of assessment, the assessment roll, and the levy and lien of the solid waste service assessments and/or household chemical waste service assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within twenty (20) days from the date of the board action on the annual assessment resolution. The assessment roll, as approved by the annual 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 19-75 is used to collect the solid waste service assessments and/or household chemical waste service assessments, such other official as the board by resolution shall designate.

(Ord. No. 05-29, § 1, 8-1-05)