The street lighting 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 initial assessment roll, and the levy and lien of the street lighting
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 initial 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 17.5-21 is used to collect the street lighting assessments, such other official
as the city commission by resolution shall designate.
