§ 7-22. Rate resolution and fire assessment roll; adoption hearing; modifications; public notice.

(a)

Fire assessment categories established. The rate resolution shall fix and establish for the ensuing fiscal year the fire assessment categories and the fire assessment to be levied within each fire assessment category.

(b)

Preliminary assessment roll prepared. During its budget adoption process of each year, the board shall adopt a tentative rate resolution which shall establish therein the tentative fire assessment categories and the fire assessment proposed to be levied in the ensuing fiscal year against each parcel of real estate situated in the district for the purpose of providing fire protection for the ensuing fiscal year. Upon adoption by the board of the tentative rate resolution, the county administrator shall cause to be prepared a preliminary annual fire assessment roll and upon completion shall file such preliminary fire assessment roll with the clerk for public inspection.

(c)

Adoption hearing and review. Upon the filing of the preliminary annual fire assessment roll with the clerk, the board shall hold a public hearing to adopt the rate resolution and the annual fire assessment roll for the ensuing fiscal year. Such hearing shall be held between June 1 and September 15 of each year. At such public hearing, the board shall hear comments and objections from owners and other members of the public as to the proposed fire assessment categories and fire assessments and shall review the preliminary fire assessment roll prepared by the county administrator for preparation in conformity with the tentative rate resolution and this article. The board shall also hear comments or objections from any owner or member of the public as to the method of apportionment of the cost of providing fire protection against any parcel of real property within any fire assessment category. The board shall make such increase, decrease or revision to any proposed fire assessment or fire assessment category as it shall deem necessary or appropriate and shall adopt a rate resolution. In addition, the board shall make such changes, modifications or additions as necessary to conform the preliminary annual fire assessment roll with the adopted rate resolution and this article. The board may continue said public hearing to a date and time certain without the necessity of further public notice to allow prior to final adoption increases, decreases or revisions to the tentative rate resolution or changes, modifications or additions to the preliminary annual fire assessment roll or for such other reason deemed necessary in the sole discretion of the board. If upon completion of such public hearing the board shall be satisfied that the annual fire assessment roll has been prepared in conformity with the rate resolution and this article, it shall ratify and confirm such fire assessment roll and the chairman of the board shall certify the fire assessment roll to the tax collector no later than September 15 of each year.

(d)

Announcement of public hearing. Notice of the date, time and place of the public hearing by the board on the adoption of the rate resolution and the annual fire assessment roll shall be published by the board once in a newspaper of general circulation, at least twenty (20) days prior to the public hearing. The notice shall set forth the property to be assessed, a schedule of fire assessments and fire assessment categories proposed to be fixed and established during the ensuing fiscal year, and shall announce the availability of the preliminary annual fire assessment roll for public inspection.

(e)

Increases, decreases, and revisions. Notwithstanding the mailing or publication of a proposed schedule of assessments, charges and categories, the board, subject to the requirements of reasonable due process, shall have full and absolute discretion at such public hearing to increase, decrease or revise any proposed fire assessment or fire assessment category.

(f)

Utilization of statutory collection procedures. In the event that the board alternatively elects to utilize the statutorily authorized collection of non-ad valorem assessments on the same bill as ad valorem taxes, the board shall comply with the Uniform Assessment Collection Act.

(Ord. No. 92-11, § 6(B), 6-23-92; Ord. No. 97-70, § 4, 12-16-97)