A. Hearings upon the formation of a benefit assessment district, upon a change of organization for an existing district, or upon the levy of annual assessments after the formation of a district shall be concluded in a resolution confirming a diagram and an assessment shall be adopted not later than:
1. July 31 of the fiscal year during which the assessments are to be collected on the county assessment roll; or
2. Such later date as the county auditor may authorize.
B. Immediately after the adoption of any resolution confirming a diagram and assessment, the Clerk shall file the assessment, or a certified copy thereof, with the County Auditor.
('65 Code, § 33I-15) (Ord. No. 87-012 § 1; Ord. No. 2012-004 § 1 (part))