Polk County |
Code of Ordinances |
Chapter 10.8. PUBLIC PROPERTY AND PUBLIC RIGHTS-OF-WAY |
Article IV. STREET LIGHTING ASSESSMENTS |
Division 3. STREET LIGHTING ASSESSMENTS |
§ 10.8-80. Annual adoption procedures.
(a)
Annually, during the budget adoption process, the board shall determine whether to reimpose a street lighting assessment for each fiscal year following the initial fiscal year. If the board elects to reimpose a street lighting assessment, the procedures in this section 10.8-80 shall be followed.
(b)
At its option, the board may adopt separate preliminary and annual street lighting assessment resolutions for each street lighting assessment area or it may combine each street lighting assessment area in a single preliminary and final street lighting assessment resolution.
(c)
The initial proceedings for the reimposition of an annual street lighting assessment shall be the adoption of a preliminary street lighting assessment resolution by the board, which shall include:
(1)
A brief and general description of the street lighting services to be provided;
(2)
The estimated street lighting assessed cost to be assessed in the upcoming fiscal year; and
(3)
The estimated street lighting assessment rate for the upcoming fiscal year; and
(4)
A maximum assessment rate, if desired by the board;
(d)
At the public hearing established by the board or to which an adjournment or continuance may be taken by the board, the board shall receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the board, adopt the annual street lighting assessment resolution, which shall:
(1)
Establish the rate of the street lighting assessments to be imposed in the upcoming fiscal year; and
(2)
Approve the street lighting assessment roll for the upcoming fiscal year with such adjustments as the board deems just and right. The street lighting assessment roll shall be prepared in accordance with the method of apportionment set forth in the initial street lighting assessment resolution, or any subsequent preliminary street lighting assessment resolution, together with modifications, if any, that are provided and confirmed in the final street lighting assessment resolution or any subsequent annual street lighting assessment resolution.
(e)
Nothing herein shall preclude the board from providing annual notification to all owners of assessed property in the manner provided in sections 10.8-77 and 10.8-78 hereof or any other method as provided by law.
(f)
The board may establish or increase a maximum assessment rate in the annual street lighting assessment resolution in the event notice of such maximum rate assessment has been included in the notices required by sections 10.8-77 and 10.8-78 hereof.
(g)
In the event (1) the proposed street lighting assessment for any fiscal year exceeds the rates of assessment adopted by the board, including the maximum assessment rate, if any, that were listed in the notices previously provided to the owners of assessed property pursuant to sections 10.8-77 and 10.8-78 hereof, (2) the purpose for which the street lighting assessment is imposed or the use of the revenue from the street lighting assessment is substantially changed from that represented by notice previously provided to the owners of assessed property pursuant to sections 10.8-77 and 10.8-78 hereof, (3) assessed property is reclassified or the method of apportionment is revised or altered resulting in an increased street lighting assessment from that represented by notice previously provided to the owners of assessed property pursuant to sections 10.8-77 and 10.8-78 hereof, or (4) a street lighting assessment roll contains assessed property that was not included on the street lighting 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 10.8-77 and 10.8-78 hereof and inform the owner of the date, time, and place for the adoption of the annual street lighting assessment resolution. The failure of the owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the street lighting assessment roll nor release or discharge any obligation for payment of a street lighting assessment imposed by the board pursuant to this article.
(h)
As to any assessed property not included on a street lighting assessment roll approved by the adoption of the annual street lighting assessment resolution or a prior year's final street lighting assessment resolution, the adoption of the succeeding annual street lighting assessment 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 street lighting assessment roll, and the levy and lien of the street lighting 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 street lighting assessment resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any street lighting assessment not challenged within the required twenty-day period for those assessments previously imposed against assessed property by the inclusion of the assessed property on a street lighting assessment roll approved in the final street lighting assessment resolution or any subsequent annual street lighting assessment resolution.
(i)
The street lighting assessment roll, as approved by the annual street lighting 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 10.8-92 hereof is used to collect the street lighting assessments, such other official as the board by resolution shall designate. If the street lighting assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the street lighting assessment roll.
(Ord. No. 18-066, § 3.10, 9-18-18)