§ 7-25. Revisions to fire assessments, corrections of errors and omissions.

(a)

Revisions to fire assessments. If any fire assessment made under the provisions of this article is either in whole or in part annulled, vacated, or set aside by the judgment of any court, or if the board is satisfied that any such fire assessment is so irregular or defective that the same cannot be enforced or collected, or if the board has omitted any property on the fire assessment roll which property should have been so included, the board may take all necessary steps to impose a new fire assessment against any property benefitted by the fire rescue assessed costs, following as nearly as may be practicable, the provisions of this article and in case such second fire assessment is annulled, vacated, or set aside, the board may obtain and impose other fire assessments until a valid fire assessment is imposed.

(b)

Procedural irregularities. Any informality or irregularity in the proceedings in connection with the levy of any fire assessment under the provisions of this article shall not affect the validity of the same after the approval thereof, and any fire assessment as finally approved shall be competent and sufficient evidence that such fire assessment was duly levied, that the fire assessment was duly made and adopted, and that all other proceedings adequate to such fire assessment were duly had, taken, and performed as required by this article; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Notwithstanding the provisions of this section, any party objecting to a fire assessment imposed pursuant to this article must file an objection with a court of competent jurisdiction to secure relief within twenty (20) days from the date of adoption of a final rate resolution.

(c)

Correction of errors and omissions. No act of error or omission on the part of the property appraiser, tax collector, county administrator, the board or their deputies or employees, shall operate to release or discharge any obligation for payment of a fire assessment imposed by the board under the provisions of this article.

(d)

When it shall appear that any fire assessment should have been imposed under this article against a parcel of property specially benefitted by the provision of fire rescue services, facilities, or programs, but that such property was omitted from the fire assessment roll or was not listed on the tax roll as an individual parcel of property as of the effective date of the fire assessment roll approved by the tentative rate resolution for any upcoming fiscal year, the board may, upon provision of a notice by mail provided to the owner of the omitted parcel substantially in the manner and form provided herein, impose the applicable fire assessment for the fiscal year in which such error is discovered, in addition to the applicable unpaid fire assessment due for the prior two (2) fiscal years. Such fire assessment shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles and claims in and to or against the real property involved, shall be collected as provided herein or in any other manner directed by the board, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent assessments.

(e)

Prior to the delivery of the fire assessment roll to the tax collector as provided herein, the county administrator shall have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the owner of any property subject to a fire assessment, to reclassify property based upon presentation of competent and substantial evidence, and correct any error in applying the fire assessment apportionment method to any particular parcel of property not otherwise requiring the provision of notice pursuant to this article or the Uniform Assessment Collection Act. Any such correction shall be considered valid ab initio and shall in no way affect the enforcement of the fire assessment imposed under the provisions of this article. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the county administrator and not the property appraiser or tax collector.

(f)

After the fire assessment roll has been delivered to the tax collector in accordance with the Uniform Assessment Collection Act, any changes, modifications, or corrections thereto shall be made in accordance with the procedures applicable to correcting errors and insolvencies on the tax roll upon timely written request and direction of the county administrator.

(Ord. No. 92-11, § 6(E), 6-23-92; Ord. No. 97-70, § 7, 12-16-97)