§ 38-227. Adoption of annual rate ordinance.

(a)

The city shall adopt an annual rate ordinance during its budget adoption process for each fiscal year following the initial fiscal year for which a fire rescue assessment is imposed hereunder. This ordinance shall be adopted according to the procedures provided in F.S. § 166.041.

(b)

The initial proceedings for the adoption of an annual rate ordinance shall be the adoption of a preliminary rate resolution, (1) containing a brief and general description of the fire rescue services, facilities or programs to be provided; (2) determining the fire rescue assessed cost to be assessed for the upcoming fiscal year; (3) establishing the estimated assessment rate for the upcoming fiscal year; (4) establishing or increasing a maximum assessment rate, if desired by the city; (5) 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 ordinance for the upcoming fiscal year; and (6) directing the mayor or city clerk 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 ordinance 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 deems just and right. The assessment roll shall be prepared according to the method of apportionment set forth in the initial assessment resolution, or any subsequent preliminary rate resolution, together with modifications, if any, that are provided and confirmed in the final assessment ordinance or any subsequent annual rate ordinance.

(d)

Nothing herein shall preclude the city from providing annual notification to all owners of assessed property in the manner provided in sections 38-223 and 38-224 hereof or any other method as provided by law.

(e)

The city may establish or increase a maximum assessment rate in an initial assessment resolution or preliminary rate resolution and confirm such maximum assessment rate by ordinance if notice of such maximum rate assessment has been included in the notices required by sections 38-223 and 38-224 hereof.

(f)

If (1) the proposed fire rescue assessment for any fiscal year exceeds the rates of assessment adopted by the city including a maximum assessment rate, if any, that were listed in the notices previously provided to the owners of assessed property pursuant to sections 38-223 and 38-224 hereof, (2) the purpose for which the fire rescue assessment is imposed or the use of the revenue from the fire rescue assessment is substantially changed from that represented by notice previously provided to the owners of assessed property pursuant to sections 38-223 and 38-224 hereof, (3) assessed property is reclassified or the method of apportionment is revised or altered resulting in an increased fire rescue assessment from that represented by notice previously provided to the owners of assessed property pursuant to sections 38-223 and 38-224 hereof, or (4) an assessment roll contains assessed property that was not included on the assessment roll approved for the prior fiscal year, notice shall be provided by publication and first class mail to the owners of such assessed property as provided by law. Such notice shall substantially conform to the notice requirements set forth in sections 38-223 and 38-224 hereof and inform the owner of the date, time, and place for the adoption of the annual rate ordinance. The failure of the owner to receive such notice due to mistake or inadvertence shall neither affect the validity of the assessment roll nor release or discharge any obligation for payment of a fire rescue assessment imposed by the city pursuant to this article.

(g)

As to any assessed property not included on an assessment roll approved by the adoption of the final assessment ordinance or a prior year's annual rate ordinance, the adoption of the succeeding annual rate ordinance 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 establishment or increase of a maximum assessment rate, the assessment roll, and the levy and lien of the fire rescue assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the effective date of the annual rate ordinance. Nothing contained herein shall be construed or interpreted to affect the finality of any fire rescue assessment not challenged within the required 20-day period for those fire rescue assessments previously imposed against assessed property by the inclusion of the assessed property on an assessment roll approved in the final assessment ordinance or any subsequent annual rate ordinance.

(h)

The assessment roll, as approved by the annual rate ordinance, shall be delivered to the tax collector as required by the Uniform Assessment Collection Act, or if the alternative method described in section 38-241 hereof is used to collect the fire rescue assessments, such other official as the city council, by resolution, shall designate. If the fire rescue assessment against any property shall be sustained, reduced or abated by the court, an adjustment shall be made on the assessment roll.

(Ord. No. 2008-52, § 1, 6-10-2008)