The initial proceeding for imposition of an assessment shall be the Commission's adoption of an initial assessment resolution. The initial assessment resolution shall:
(A) Describe the capital improvements or essential services proposed for funding from proceeds of the assessments;
(B) Estimate, or if known, state the service cost or capital cost;
(C) If more than one parcel pf property is assessed, describe with particularity the proposed method of apportioning the service cost or capital cost among the parcels of property located within the assessment area, such that the owner of any parcel of property can objectively determine the amount of the assessment, based upon its value, use or physical characteristics; and
(D) Include specific legislative findings that recognize the equity provided by the apportionment methodology or, if applicable, that recognize the equity provided by assessing a predominantly benefitted or relieved, individual parcel the capital cost or service cost uniquely attributable to that parcel.
(Ord. 632, passed 2-9-2016)