During its budget adoption process, the City Commission shall adopt an annual assessment resolution for each fiscal year following adoption of the final assessment resolution. The final assessment resolution shall constitute the annual assessment resolution for the initial fiscal year. The annual assessment resolution shall approve the canal maintenance services special assessment roll for such fiscal year. The canal maintenance services special assessment roll shall be prepared in accordance with the preliminary rate resolution, as confirmed or amended by the annual assessment resolution. The city shall provide notice to the owner of such property in accordance with §§ 23-67 and 23-68 hereof and conduct a public hearing prior to adoption of the annual assessment resolution; provided that should the city use the Uniform Assessment Collection Act, a public hearing is necessary only when such is required under the Act. Failure to adopt an annual assessment resolution during the budget adoption process for a fiscal year may be cured at any time.
(Ord. No. 21-011, § 2, 4-20-21)