Sec. 715.208. - Annual Adoption Procedures.

(a) Annually, during the budget adoption process, the City Council shall determine whether to reimpose a Service Assessment Ordinance for each Fiscal or Calendar Year following the initial Fiscal or Calendar Year. If the City Council elects to reimpose a Service Assessment, the procedures in this Section 715.208 shall be followed. (b) The initial proceedings for the reimposition of an annual Service Assessment shall be the adoption of a Preliminary Rate Ordinance by the City Council: (1) Containing a brief and general description of the services, facilities, or programs to be provided; (2) Determining the Service Cost to be assessed for the upcoming Fiscal or Calendar Year; (3) Establishing the estimated assessment rate for the upcoming Fiscal or Calendar Year; (4) Establishing or increasing a Maximum Assessment Rate, if desired by the City Council; (5) Authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the Annual Rate Ordinance for the upcoming Fiscal or Calendar Year; and (6) Directing the Mayor to: (i) Update the Assessment Roll, (ii) Provide notice by publication and first class mail to affected Owners in the event circumstances described in subsection (f) of this Section so require, and (iii) Directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the City. (c) At the public hearing established in the Preliminary Rate Ordinance or to which an adjournment or continuance may be taken by the City Council, the City Council shall receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the City Council, adopt the Annual Rate Ordinance, which shall: (1) Establish the rate of assessment to be imposed in the upcoming Fiscal or Calendar Year, and (2) Approve the Assessment Roll for the upcoming Fiscal or Calendar Year with such adjustments as the City Council deems just and right. The Assessment Roll shall be prepared in accordance with the method of apportionment set forth in the Initial Assessment Ordinance, or any subsequent Preliminary Rate Ordinance, together with modifications, if any, that are provided and confirmed in the Final Assessment Ordinance or any subsequent Annual Rate Ordinance. (d) Nothing herein shall preclude the Mayor or City Council from providing annual notification to all Owners of Assessed Property in the manner provided in Sections 715.204 and 715.205 hereof or any other method as provided by law. (e) The City Council may establish or increase a Maximum Assessment Rate in an Initial Assessment Ordinance or Preliminary Rate Ordinance and confirm such Maximum Assessment Rate in the Annual Rate Ordinance in the event notice of such Maximum Rate Assessment has been included in the notices required by Sections 715.204 and 715.205 hereof. (f) In the event (1) the proposed Assessment for any Fiscal or Calendar Year exceeds the rates of assessment adopted by the City Council, including a Maximum Assessment Rate, if any, that were listed in the notices previously provided to the Owners of Assessed Property pursuant to Sections 715.204 and 715.205 hereof, (2) the purpose for which the Assessment is imposed or the use of the revenue from the Assessment is substantially changed from that represented by notice previously provided to the Owners of Assessed Property pursuant to Sections 715.204 and 715.205 hereof, (3) Assessed Property is reclassified or the method of apportionment is revised or altered resulting in an increased Assessment from that represented by notice previously provided to the Owners of Assessed Property pursuant to Sections 715.204 and 715.205 hereof, or (4) an Assessment Roll contains Assessed Property that was not included on the Assessment Roll approved for the prior Fiscal or Calendar 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 715.204 and 715.205 hereof and inform the Owner of the date, time, and place for the adoption of the Annual Rate Ordinance. The failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Service Assessment imposed by the City Council pursuant to this Chapter. (g) As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Ordinance or a prior year's Annual Rate Ordinance, the adoption of the succeeding Annual Rate Ordinance 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 Assessment Roll, and the levy and lien of the Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the City Council action on the Annual Rate Ordinance. Nothing contained herein shall be construed or interpreted to affect the finality of any Assessment not challenged within the required 20 day period for those Assessments previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Ordinance or any subsequent Annual Rate Ordinance. (h) The Assessment Roll, as approved by the Annual Rate Ordinance, shall be delivered to the Property Appraiser or Tax Collector as required by the Uniform Assessment Collection Act, or if the alternative method described in Section 715.302 hereof is used to collect the Service Assessments, such other official as the City Council by Ordinance shall designate. If the Service Assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the Assessment Roll. (Ord. No. 2010-444-E, § 1)