The board shall adopt an annual rate resolution during its budget process for each
fiscal year following the initial fiscal year for which assessments are imposed hereunder.
The annual rate resolution shall approve the assessment roll for such fiscal year.
The assessment roll shall be prepared in accordance with the method of assessment
set forth in the final assessment resolution and shall be based upon a rate not in
excess of the maximum assessment rate. The assessment roll, as approved by the annual
rate resolution, shall be delivered to the tax collector, or such other official as
the board, by resolution, deems appropriate. If the assessment against any property
shall be sustained or reduced or abated by the court, that fact shall be noted on
the maintenance assessment roll opposite the description of the property affected
thereby.
(Ord. No. 2010-013, § 1, 3-9-10)
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