The fire protection assessments for the initial fiscal year shall be established upon
adoption of the final assessment resolution. The adoption of the final assessment
resolution shall be the final adjudication of the issues presented (including, but
not limited to, the determination of special benefit and fair apportionment to the
assessed property; the method of apportionment and assessment; the initial rate of
assessment; the maximum assessment rate, if any; the initial assessment roll; and
the levy and lien of the fire protection assessments), unless proper steps shall be
initiated in a court of competent jurisdiction to secure relief within twenty (20)
days from the date of the city commission action on the final assessment resolution.
The assessment roll, as approved by the final assessment resolution, shall be delivered
to the tax collector, as required by the Uniform Assessment Collection Act, or if
the alternative method described in section 10.5-19 is used to collect the fire protection assessments, such other official as the city
commission by resolution shall designate.
