§ 20-78. Annual assessment resolution.

During its budget adoption process and prior to September 15 of each year, the board shall adopt an annual assessment resolution for each fiscal year in which assessments will be imposed to approve the assessment roll for such fiscal year. The final assessment resolution shall constitute the annual assessment resolution for the initial fiscal year. The assessment roll shall be prepared in accordance with the initial assessment resolution, as confirmed or amended by the final assessment resolution. If the proposed assessment for any parcel of property exceeds the maximum amount established in the notice provided pursuant section 20-76 hereof or if an assessment is imposed against property not previously subject thereto, the board shall provide notice to the owner of such property in accordance with sections 20-75 and 20-76 hereof and conduct a public hearing prior to adoption of the annual assessment resolution. Failure to adopt an annual assessment resolution during the budget adoption process for a fiscal year may be cured at any time.

(Ord. No. 10-10, Art. II, § 2.08, 5-3-10)