The Commission shall adopt an annual assessment resolution during its budget adoption process for each fiscal year in which assessments will be imposed to approve the assessment roll for such fiscal year. The final assessment resolution shall constitute the annual assessment resolution for the initial fiscal year. The assessment roll, as prepared in accordance with the initial assessment resolution, shall be confirmed or amended by the annual assessment resolution to reflect the then applicable portion of the cost of the capital improvements of essential services, or both, to be paid by assessments. If the proposed assessment for any parcel of property exceeds the maximum amount established in the notice provided pursuant to § 36.14 hereof or if an assessment is imposed against property not previously subject thereto, the Commission shall provide notice to the owner of such property in accordance with § 36.14 and § 36.15 hereof and conduct a public hearing prior to adoption of the annual assessment resolution. Failure to adopt an annual assessment resolution during the budget appropriation process for a fiscal year may be cured at any time.
(Ord. 632, passed 2-9-2016)