§ 15.01.070 LEVY OF ANNUAL ASSESSMENTS.
   A.   This Section shall apply to all annual assessments levied after the formation of a benefit assessment district, except annual assessments to pay the principal of, and interest on, previously issued bond debt or notes.
   B.   Proceedings shall be taken pursuant to this Section for any fiscal year during which an assessment is to be levied and collected within an existing district.
   C.   The City Council shall adopt a resolution which shall generally describe any proposed new, or changes in existing, improvements or services, or both, and order the engineer to prepare and file a report in accordance with § 15.01.055.
   D.   Upon completion, the engineer shall file a report with the Clerk for submission to the City Council.
   E.   After the filing of the engineer's report, the City Council shall adopt a Resolution of Intention. The Resolution of Intention shall:
      1.   Declare the intention of the City Council to levy and collect assessments within the assessment district for the fiscal years stated therein or as described in § 15.01.090.
      2.   Approve the report of the engineer. The City Council may approve the report, as filed, or may modify the report in any particular and approve it as modified so long as the rates to be levied do not increase above the voter approved maximum rates adjusted by an inflationary formula, if any.
      3.   Generally describe the existing and proposed improvements or services, or both, and any substantial changes proposed to be made in the existing improvements or services, or both.
      4.   Refer to the benefit assessment district by its distinctive designation and indicate the general location of the district.
      5.   Refer to the report of the engineer, on file with the Clerk, for a full and detailed description of the improvements or services, or both, the boundaries of the benefit assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the district.
      6.   If debt is to be issued, declare the necessity for the indebtedness, the purpose for which the debt is to be incurred, the amount of the proposed debt, specify the rate or maximum rate of interest which debt shall bear, and maximum number of years of the debt.
      7.   Give notice of the time and place for the hearing by the City Council on the levy of the proposed assessment.
   F.   The date, hour and place of the hearing is fixed as the date, hour, and place of any regular meeting, as specified in the Resolution of Intention adopted pursuant to Subsection 15.01.070 E.
   G.   The Clerk shall give notice of hearing by either of the following methods:
      1.   If the assessments are to be levied in the same or lesser amounts than the voter approved maximum rates as adjusted by an inflationary formula, if any, the Clerk shall give notice by causing a summary of the Resolution of Intention to be published pursuant to Cal. Gov’t Code § 6061 and Cal. Sts. & High. Code § 22553.
      2.   If the assessments are to be increased over the voter approved maximum rates as adjusted by an inflationary formula, if any, the Clerk shall cause notice to be given pursuant to Cal. Gov’t Code § 53753.
   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 all grounds of objection. A protest by a property owner shall contain a description sufficient to identify the property owned.
   I.   The City Council shall hold the hearing at the time and place specified in the Resolution of Intention and in any order continuing the hearing. All interested persons shall be afforded the opportunity to hear and be heard. The City Council shall consider all oral statements and all written protests made or filed by any interested person. The City Council may continue the hearing from time to time, provided, that no continuance shall be made to a date subsequent to July 31, without the prior consent of the County Auditor.
   J.   During the course or upon the conclusion of a hearing, the City Council may order changes in any of the matters provided in the report, including changes in the improvements or services, or both, and any zones within the district, and the proposed diagram or proposed assessment so long as the changes do not result in an increase of the rates above the voter approved maximum rates adjusted by an inflationary formula, if any.
   K.   Upon the conclusion of the hearing, the City Council may adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. If there is a majority protest against the increased levy of an annual assessment, the proposed increase shall be abandoned. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.
('65 Code, § 33I-14) (Ord. No. 87-012 § 1; Ord. No. 91-014 §§ 19—21; Ord. No. 2012-004 § 1 (part))