§ 7-21. General authority to impose annual assessment.
Latest version.
The board is hereby authorized to impose an annual fire assessment to fund all or
any portion of the fire rescue assessed costs upon benefitted property located within
the Polk County Fire Services District at a rate of assessment based on the special
benefit accruing to such property from the provision of fire rescue services, facilities,
or programs. All fire assessments shall be imposed in conformity with the procedures
set forth in this article. The amount of the fire assessment imposed in a fiscal year
against a parcel of property assessed hereunder shall be determined pursuant to an
apportionment methodology based upon a classification of property designed to provide
a fair and reasonable apportionment of the fire rescue assessed costs among properties
on a basis reasonably related to the special benefit provided by fire rescue services,
facilities, or programs funded with assessment proceeds. Nothing contained in this
article shall be construed to require the imposition of fire assessments against government
property.
