§ 4-4-24. Fiscal year; special assessments; nonresidential rates, charges and fees.

(a)

The fiscal year of the unit for the purposes of residential special assessments and nonresidential rates, charges and fees shall commence on October 1 of each year and end on September 30.

(b)

Prior to the commencement of each fiscal year, the governing body shall establish by resolution a residential special assessment to be levied against each parcel of residential real property within the unit occupied on January 1 of each year by one (1) or more residential units. For the purpose of this article, "residential unit" shall be construed to mean a single-family dwelling, each living unit in a duplex or condominium dwelling or apartment house, each mobile home, and recreational vehicles that have attached screen rooms, tipout sides added, planters attached, are permanently tied down or mounted on a foundation or located in any such manner that impedes the immediate removal of the recreational vehicle from its designated site, except recreational vehicles or park models located in a commercially licensed recreational vehicle park that has a sanitation contract with a franchised garbage and trash hauler. On or before July 1 of each year, the county property appraiser shall furnish the county administrator, as manager of the unit, a tax roll describing all parcels of residential real estate within the unit. The administrator shall mark such roll to show the amount of special assessment levied hereunder against each parcel and shall present such marked roll to the governing body which shall proceed, after a public hearing held on at least fifteen (15) days' notice published in a newspaper of general circulation within the county, to adopt such roll by resolution as a special assessment roll, and certify such special assessment roll to the county property appraiser. Any person aggrieved by such proposed resolution may appear at the public hearing and state his objections to the adoption of such resolution. Upon hearing such objections, the governing body may adopt the resolution or amend it to conform to the evidence presented. Upon adoption, the resolution as amended shall constitute an assessment roll which shall be certified to the county property appraiser. All assessments shall constitute a lien upon the property so assessed from the date of confirmation of the resolution to the same extent as a lien for general county taxes and shall be collectible in the same manner and at the same time as ad valorem taxes are as may be collectible with the same discounts, attorney's fees, interest, and penalties, and under the same provisions as to forfeiture and the right of the county to purchase the property assessed as are or may be provided by law in the case of county ad valorem taxes.

(Ord. No. 2004-006, § 1, 2-10-04)