Lake Wales (Current through Ordinance 2023-17, Adopted 7-05-2023) |
Code of Ordinances |
Chapter 17.5. Special Assessments |
Article I. Street Lighting Assessments |
Division 2. Annual Assessments |
§ 17.5-13. Adoption of annual rate resolution.
(a) The city commission shall adopt an annual rate resolution during its budget adoption process for each fiscal year following the initial fiscal year for which a street lighting assessment is imposed under this article.
(b) The initial proceedings for the adoption of an annual rate resolution shall be the adoption of a preliminary rate resolution by the city commission:
(1) Containing a brief and general description of the street lighting services, facilities or programs to be provided;
(2) Estimating the street lighting assessed cost to be assessed for the upcoming fiscal year;
(3) Establishing the assessment rate for the upcoming fiscal year;
(4) Authorizing the date, time and place of a public hearing to receive and consider comments from the public and consider the adoption of the annual rate resolution for the upcoming fiscal year; and
(5) Directing the city manager to:
a. Update the assessment roll;
b. Provide notice by publication and first class mail to affected owners in the event circumstances described in subsection (f) of this section so require; and
c. Directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the city.
(c) The annual rate resolution shall:
(1) Establish the rate of assessment to be imposed in the upcoming fiscal year; and
(2) Approve the assessment roll for the upcoming fiscal year with such adjustments as the city commission deems just and right.
The assessment roll shall be prepared in accordance with the method of apportionment set forth in the initial assessment resolution, together with modifications, if any, and as confirmed in the final assessment resolution or as provided in the preliminary rate resolution.
(d) Nothing in this section shall preclude the city commission from providing annual notification to all owners of assessed property in the manner provided in section 17.5-9 or 17.5-10
(e) Nothing in this section shall preclude the city commission from establishing by resolution a maximum rate of assessment provided that notice of such maximum assessment rate is provided pursuant to sections 17.5-9 and 17.5-10
(f) If:
(1) The proposed street lighting assessment for any fiscal year exceeds the maximum rate of assessment adopted by the city commission and included in notice previously provided to the owners of assessed property pursuant to sections 17.5-9 and 17.5-10
(2) The method of apportionment is changed or the purpose for which the street lighting assessment is imposed is substantially changed from that represented by notice previously provided to the owners of assessed property pursuant to sections 17.5-9 and 17.5-10
(3) Assessed property is reclassified in a manner that results in an increased street lighting assessment from that represented by notice previously provided to the owners of assessed property pursuant to sections 17.5-9 and 17.5-10; or
(4) An assessment roll contains assessed property that was not included on the assessment roll approved for the prior fiscal year;
then notice shall be provided by publication and first class mail to the owners of such assessed property. Such notice shall substantially conform with the notice requirements set forth in sections 17.5-9 and 17.5-10 and inform the owner of the date, time and place for the adoption of the annual rate resolution. The failure of the owner to receive such notice due to mistake or inadvertence shall not affect the validity of the assessment roll nor release or discharge any obligation for payment of a street lighting assessment imposed by the city commission pursuant to this article.
(g) As to any assessed property not included on an assessment roll approved by the adoption of the final assessment resolution or a prior year's annual rate resolution, the adoption of the succeeding annual rate resolution shall be the final adjudication of the issues presented as to such assessed property (including but not limited to the determination of special benefit and fair apportionment to the assessed property, the method of apportionment and assessment, the rate of assessment, the 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 annual rate resolution. Nothing contained in this subsection shall be construed or interpreted to affect the finality of any street lighting assessment not challenged within the required twenty-day period for those street lighting assessments imposed against assessed property by the inclusion of the assessed property on an assessment roll approved in the final assessment resolution or any subsequent annual rate resolution.
(h) The assessment roll, as approved by the annual rate 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. If the street lighting assessment against any property shall be sustained, reduced or abated by the court, an adjustment shall be made on the assessment roll.
(Ord. No. 2010-10, § 1, 5-18-10)