§ 110-263. Assessment procedures.

(a)

Establishment of assessment rates, roll and liens.

(1)

Annual assessment rates shall be calculated according to the methodology established by the Board in the initial assessment resolution, as confirmed or amended by the final assessment resolution. Annual assessment rates may be established through the adoption of the final assessment resolution or the adoption of an annual rate resolution, where such rates are calculated in accordance with the methodology approved in the previously adopted final assessment resolution. An annual rate resolution may incorporate changes in budget requirements, number of assessment billing calculation under the established methodology. If the proposed rates in an annual rate resolution exceed the maximum amount established in the final assessment resolution or if a fire-rescue assessment is imposed against property not previously subject thereto, the Board shall provide notice to the owner of such property in accordance with this article and conduct a public hearing prior to the adoption of the annual rate resolution.

(2)

An initial fire-rescue assessment roll shall be prepared and shall contain the following information:

a.

A summary description of all assessable property conforming to the description contained on the tax roll;

b.

The name of the owner of record of the assessable property as shown on the tax roll;

c.

The amount of the fire-rescue assessment to be imposed against each parcel of assessable property.

(3)

The initial fire-rescue assessment roll shall be open to public inspection. This section shall not be construed to require that the initial assessment roll be in printed form if the amount of the fire-rescue assessment for each parcel can be determined by use of a computer terminal.

(4)

The County shall publish a notice stating that, at a meeting of the Board on a certain day and hour, which meeting shall be a regular, adjourned or special meeting, the Board will hear objections of all interested persons to the final assessment resolution and approve the initial fire-rescue assessment roll. Such notice shall be published once, in a newspaper of general circulation within the County, at least 20 calendar days before the meeting. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act.

(5)

The County shall, in addition to the published notice required in subsection (a)(4) of this section, provide notice of the proposed fire-rescue assessment by first class mail to the owner of each parcel of property subject to the fire-rescue assessment. The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the hearing to each property owner at such address as is shown on the tax roll. Notice shall be deemed mailed upon delivery thereof to the possession of the U.S. Postal Service. The Board may provide proof of such notice by affidavit. The notice required by this section may be combined with the notice required for other non-ad valorem assessments imposed by the County under the Uniform Assessment Collection Act.

(6)

At the time named in such notice, or to which an adjournment or continuance may be taken, the Board shall receive any written objections of interested persons and may then, or at any subsequent meeting of the Board, adopt the final assessment resolution, which shall confirm, modify, or repeal the initial assessment resolution with such amendments, if any, as may be deemed appropriate by the Board, approve the initial assessment roll, with such amendments as it deems just and right, and determine the method of collection. All parcels assessed shall derive a special benefit from the fire-rescue services, facilities or programs to be provided, and the fire-rescue assessment shall be fairly and reasonably apportioned between the assessed properties that receive the special benefit. All objections to the final assessment resolution shall be made in writing and filed with the Clerk at or before the time or adjourned time of such hearing. The final assessment resolution shall constitute the annual rate resolution in any year in which an initial assessment resolution and final assessment resolution are approved.

(7)

The fire-rescue assessments for the fiscal year shall be established upon adoption of the final assessment resolution or annual rate resolution. The adoption of the final assessment resolution or annual rate resolution shall be the final adjudication of the issues presented (including, but not limited to, the method of apportionment and assessment, the rate of assessment, the adoption of the assessment roll and the levy and lien of the fire-rescue assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Board adoption of the final assessment resolution or annual rate resolution. The fire-rescue assessment roll, as approved by the final assessment resolution or annual rate resolution, shall be delivered to the Tax Collector, or such other official as the Board, by resolution, deems appropriate.

(8)

Upon adoption of the final assessment resolution or the annual rate resolution for each fiscal year, fire-rescue assessments to be collected under the Uniform Assessment Collection Act shall constitute a lien against assessed property equal in rank and dignity with the liens of all State, County, District or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected upon adoption by the Board of the final assessment resolution or annual rate resolution and shall attach to the property included on the fire-rescue assessment roll as of the prior January 1, the lien date for ad valorem taxes. The lien for fire-rescue assessments to be collected under the alternative method of collection provided in subsection (c)(2) of this section shall constitute a lien against assessed property equal in rank and dignity with the liens of all State, County, District or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected upon adoption by the Board of the final assessment resolution or annual rate resolution and shall attach to the property on such date of adoption.

(9)

The Board shall adopt an annual rate resolution during its budget adoption process for each fiscal year. The annual rate resolution shall approve the assessment roll for the upcoming year. The assessment roll shall be prepared in accordance with the method of apportionment set forth in the initial assessment resolution together with modifications, if any, and as confirmed in the final assessment resolution. In any year in which an initial assessment resolution and a final assessment resolution are adopted, the final assessment resolution shall be the annual rate resolution for that fiscal year.

(10)

Nothing in this article shall preclude the Board from establishing methodology and procedures for the collection of partial-year or interim assessments based upon the annual fire-rescue assessments calculated pursuant to the initial assessment resolution together with modification, if any, and as confirmed in the final assessment resolution, and any modifications to the assessment rate adopted in an annual rate resolution.

(b)

Revisions, irregularities and corrections.

(1)

If any fire-rescue 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-rescue assessment is so irregular or defective that the same cannot be enforced or collected, or if the Board has omitted to include any property on the fire-rescue assessment roll which property should have been so included, the Board may take all necessary steps to impose a new fire-rescue assessment against any property benefited by the fire and emergency medical services, facilities, equipment or programs, following, as nearly as may be practicable, the provisions of this article, and in case such second fire-rescue assessment is annulled, the Board may obtain and impose other fire-rescue assessments until a valid fire-rescue assessment is imposed.

(2)

Any informality or irregularity in the proceedings in connection with the levy of any fire-rescue assessment under the provisions of this article shall not affect the validity of the same after the approval thereof, and any fire-rescue assessment as finally approved shall be competent and sufficient evidence that such fire-rescue assessment was duly made and adopted, and that all other proceedings adequate to such fire-rescue 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 subsection, any party objecting to this article must file an objection with a court of competent jurisdiction within the time periods prescribed herein.

(3)

No act of error or omission on the part of the Property Appraiser, Tax Collector, Clerk, Board or their deputies or employees shall operate to release or discharge any obligation for payment of any fire-rescue assessment imposed by the Board under the provisions of this article.

(4)

The number of billing units or other apportionment units attributed to a Primary Structure or building may be corrected in accordance with the procedure set forth in the initial assessment resolution. Any such correction which reduces a fire-rescue assessment shall be considered valid ab initio and shall in no way affect the enforcement of the fire-rescue assessment imposed under the provisions of this article. Any such correction which increases a fire-rescue assessment or imposes an assessment on omitted property shall first require notice to the affected owner at the address shown on the tax roll notifying the owner of the date, time, and place that the Board will consider confirming the correction and offering the owner an opportunity to be heard.

(5)

After the 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 errors and insolvencies for ad valorem taxes.

(c)

Collection and use of fire-rescue assessments.

(1)

Unless otherwise directed by the Board, the fire-rescue assessments shall be collected in accordance with the uniform method pursuant to the Uniform Assessment Collection Act, and the Board shall comply with all applicable provisions of that act. Any hearing or notice required by the act may be combined with any other hearing or notice required for ad valorem taxes.

(2)

In lieu of utilizing the Uniform Assessment Collection Act, the County may elect to collect the fire-rescue assessments by any other method which is authorized by law or by the method provided as follows:

a.

The County shall provide fire-rescue assessment bills by first class mail to the owner of each assessed parcel of property. The bill or accompanying explanatory material shall include a brief explanation of the fire-rescue assessment, a description of the unit of measurement used to determine the amount of the fire-rescue assessment, the number of units contained within the parcel, the total amount of the fire-rescue assessment imposed against the parcel for the appropriate period, the location at which payment will be accepted, the date on which the fire-rescue assessment is due, and a statement that the fire-rescue assessment constitutes a lien against assessed property equal in rank and dignity with the liens of all State, County, District or municipal taxes and other non-ad valorem assessments.

b.

A general notice of the lien resulting from imposition of the fire-rescue assessments shall be recorded in the official records of the County. Nothing herein shall be construed to require that individual liens or releases be filed in the official records.

c.

The County shall have the right to appoint or retain an agent to foreclose and collect all delinquent fire-rescue assessments in the manner provided by law. A fire-rescue assessment shall become delinquent if it is not paid within 30 days from the date any installment is due. The County or its agent shall notify any property owner who is delinquent in payment of his or her fire-rescue assessment within 60 days from the date such assessment was due. Such notice shall state in effect that the County or its agent will either initiate a foreclosure action or suit in equity and cause the foreclosure of such property subject to a delinquent fire-rescue assessment in a method now or hereafter provided by law for foreclosure of mortgages on real property, or cause an amount equivalent to the delinquent fire-rescue assessment, not previously subject to collection using the Uniform Assessment Collection Act, to be collected on the tax bill for a subsequent year.

d.

All costs, fee and expenses, including reasonable attorneys' fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the County may be the purchaser to the same extent as an individual person or corporation. The County may join in one foreclosure action the collection of fire-rescue assessments against any or all property assessed in accordance with the provisions hereof. All delinquent owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the County and its agents, including reasonable attorneys' fees, in collection of such delinquent fire-rescue assessments, and any other costs incurred by the county as a result of such delinquent fire-rescue assessments, and the same shall be collectible as a part of or in addition to the costs of the action.

e.

In lieu of foreclosure, any delinquent fire-rescue assessment, and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided, however, that notice is provided to the owner of the assessed property in the manner required by law and this article, and any existing lien of record on the affected parcel for the delinquent fire-rescue assessment is supplanted by the lien resulting from certification of the assessment roll, as applicable, to the Tax Collector.

f.

Any County action required in the collection of fire-rescue assessments may be by resolution.

(3)

The funds provided by the imposition and collection of fire-rescue assessments shall be used to provide fire protection and suppression services.

(Ord. No. 88-056, § 13, 6-21-1988; Ord. No. 96-056, § 8, 7-23-1996; Ord. No. 2017-28, § 13, 5-23-2017)