§ 4.95.150. Levy of annual assessments.

A.

This chapter shall apply to all annual assessments levied after the formation of a benefit assessment district.

B.

Proceedings shall be taken pursuant to this chapter for any fiscal year during which an assessment is to be levied and collected within an existing district.

C.

The board of directors shall adopt a resolution which shall generally describe any proposed new improvements, or any substantial changes in existing improvements, and shall order the engineer to prepare and file a report in accordance with Section 4.95.120.

D.

Upon completion, the engineer shall file the report with the clerk for submission to the board of directors. The board of directors may approve or disapprove the report, as filed, or may modify the report in any particular and approve it as modified.

E.

After approval of the report, either as filed or as modified, the board of directors shall adopt a resolution of intention. The resolution shall:

1.

Declare the intention of the board of directors to levy and collect assessments within the assessment district for the fiscal years stated therein, except that it shall not impose an assessment upon a federal or state governmental agency or another local agency;

2.

Generally describe the existing and proposed improvements and any substantial changes proposed to be made in the existing improvements;

3.

Refer to the benefit assessment district by its distinctive designation and indicate the general location of the district;

4.

Refer to the report of the engineer, on file with the clerk, for a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the district; and

5.

Give notice of the time and place for the hearing by the board of directors on the levy of the proposed assessment.

F.

The date, hour and place of the hearing is to be fixed as the date, hour and place of any regular meeting in June, as specified in the resolution of intention adopted pursuant to Section 4.95.150.

G.

The clerk shall give notice of hearing by causing the resolution of intention to be published.

H.

Any interested person may, prior to the conclusion of the hearing, file a written protest with the clerk or, having previously filed the protest, may file a written withdrawal of that protest. A written protest shall state that the property owner opposes the annual levy and shall state all grounds of objection. A protest by a property owner shall contain a description sufficient to identify the property owned by him.

I.

The board of directors shall hold the hearing at the time and place specified in the resolution and in any order continuing the hearing. All interested persons shall be afforded the opportunity to hear and be heard. The board of directors shall consider all oral statements and all written protests and communications made or filed by any interested person. The board of directors may continue the hearing from time to time; provided, that no continuance shall be made to a date subsequent to the following July 1st without the prior consent of the county auditor.

J.

During the course, or upon the conclusion, of the hearing, the board of directors may order changes in any of the matters provided in the report, including changes in the improvements and any zones within the district, and the proposed diagram or proposed assessment.

K.

Upon the conclusion of the hearing, the board of directors may adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.

(Ord. 6092 § 1 (part), 1985)