During its budget adoption process, the City Commission shall adopt an annual local improvement and essential service assessment resolution for each fiscal year in which local improvement and essential service assessments will be imposed to approve the local improvement and essential service assessment roll for such fiscal year. The final local improvement and essential service assessment resolution shall constitute the annual local improvement and essential service assessment resolution for the initial fiscal year. The local improvement and essential service assessment roll shall be prepared in accordance with the initial local improvement and essential service assessment resolution, as confirmed or amended by the final local improvement and essential service assessment resolution. If the proposed local improvement and essential service assessment for any parcel of property exceeds the maximum amount established in the notice provided pursuant to § 38.24 hereof, or if a local improvement and essential service assessment is imposed against property not previously subject thereto, the City Commission shall provide notice to the owner of such property in accordance with §§ 38.23 and 38.24 hereof and conduct a public hearing prior to adoption of the local improvement and essential service assessment resolution. Failure to adopt an annual local improvement assessment and essential service resolution during the budget adoption process for a fiscal year may be cured at any time.
(Ord. 1166, passed 6-2-05)