§ 11-54. Annual adoption procedures.
(a)
Annually during the budget adoption process the board shall determine whether to reimpose a residential waste program services assessment for each fiscal year following the initial fiscal year. If the board elects to reimpose a residential waste program services assessment, the procedures in this section 11-54 shall be followed.
(b)
The initial proceedings for the reimposition of an annual residential waste program services assessment shall be the adoption of a tentative assessment resolution by the board that:
(1)
Contains a brief and general description of the residential waste program services to be provided;
(2)
Determines the cost for the residential waste program services to be assessed for the upcoming fiscal year, including the collection and disposal portions of the annual residential waste program services assessment;
(3)
Establishes the estimated assessment rate for the upcoming fiscal year, including the rate for each residential waste program services assessment category;
(4)
Authorizes the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the final assessment resolution for the upcoming fiscal year; and
(5)
Directs the county manager to:
a.
Update the annual residential waste program services assessment roll;
b.
Provide notice by publication as provided in section 11-56, below, and in the event required by subsection (e) of this section 11-54, also provide notice by first class mail as provided in section 11-57, below, to all affected owners; and
c.
Direct and authorize any supplemental or additional notice deemed proper, necessary or convenient by the county.
(c)
At the public hearing established in the tentative assessment resolution 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 final assessment resolution, which shall:
(1)
Establish the rate of assessment to be imposed in the upcoming fiscal year; and
(2)
Approve the annual residential waste program services assessment roll for the upcoming fiscal year with such adjustments as the board deems just and right.
The annual residential waste program services assessment roll shall be prepared in accordance with the method of apportionment set forth in the tentative assessment resolution together with modifications, if any, that are provided and confirmed in the final assessment resolution.
(d)
Nothing herein shall preclude the board from providing annual notification to all owners of assessment property in the manner provided in section 11-57, below.
(e)
In the event of any of the following:
(1)
The proposed residential waste program services assessment for any fiscal year exceeds the rates of assessment adopted by the board that were listed in the notices previously provided to the owners of assessment property pursuant to section 11-57, below;
(2)
The purpose for which the residential waste program services assessment is imposed or the use of the revenue from the residential waste program services assessment is substantially changed from that represented by notice previously provided to the owners of assessment property pursuant to section 11-57, below;
(3)
Assessment property is reclassified or the method of apportionment is revised or altered resulting in an increased residential waste program services assessment from that represented by notice previously provided to the owners of assessed property pursuant to section 11-57, below; or
(4)
An annual residential waste program services assessment roll contains assessment property that was not included on the annual residential waste program services assessment roll approved for the prior fiscal year;
then in addition to the notice required by section 11-56, below, notice shall also be provided by first class mail to the owners of such assessment property as provided by law. Such notice shall substantially conform with the notice requirements set forth in section 11-57, below, and inform the owner of the date, time, and place for the adoption of the final assessment resolution. The failure of the owner to receive such notice due to mistake or inadvertence shall not affect the validity of the annual residential waste program services assessment roll or release or discharge any obligation for payment of a residential waste program services assessment imposed by the board pursuant to this chapter.
(f)
The adoption of the final assessment resolution shall be the final adjudication of the issues presented as to such assessment property (including, but not limited, to the determination of special benefit and fair apportionment to the assessment property, the method of apportionment and assessment, the rate of assessment, the annual residential waste program services assessment roll, and the levy and lien of the residential waste program services 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 final assessment resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any residential waste program services assessment not challenged within the required twenty-day period for those residential waste program services assessments previously imposed against assessment property by the inclusion of the assessment property on an annual residential waste program services assessment roll approved in the final assessment resolution.
(g)
The annual residential waste program services assessment roll, as approved by the final 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 11-64, below, is used to collect the residential waste program services assessments, such other official as the board by resolution shall designate. If the residential waste program services assessment against any real property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the annual residential waste program services assessment roll.
(Ord. No. 13-069, § 5-4, 12-17-13)