§ 98-54. Preparation and certification of fire service non-ad valorem special assessment roll.

9.01 On or before the 15th day of September, the director shall cause to be prepared the Fire Service Non-Ad Valorem Special Assessment rolls based on information provided by the property appraiser. Such rolls shall contain a summary description of each parcel of improved real property within the applicable benefit unit or area of the county, the name and address of the owner of each such parcel, the rate classification applicable to each parcel of improved real property as specified in the rate resolution and the amount of the Fire Service Non-Ad Valorem Special Assessment application to each parcel of improved real property. The summary description of each parcel of improved real property shall be in such detail as to permit ready identification of each parcel on the Fire Service Non-Ad Valorem Special Assessment roll. If the assessment is increased or decreased from that imposed in the prior year, or if a new assessment is added to the resolution, the procedures required by state law for the establishment and collection of a new non-ad valorem assessment, including a public hearing if required, shall be followed.

9.02 The board shall at any regular or special meeting, on or before the 15th day of September, review the Fire Service Non-Ad Valorem Special Assessment rolls prepared by the Fire Chief for its conformity with the rate resolution provided for in section 98-52 of this article. The board shall make such changes or additions as necessary to conform such rolls with the rate resolution. If upon the completion of such review, the board shall be satisfied that the Fire Service Non-Ad Valorem Special Assessment rolls have been prepared in conformity with the rate resolution, it shall ratify and confirm such rolls and certify the rolls to the tax collector for collection.

9.03 In the event any classification of improved real property designated in the rate resolution requires an individual calculation of a Fire Service Non-Ad Valorem Special Assessment, the Fire Chief shall calculate and determine such Fire Service Non-Ad Valorem Special Assessment.

9.04 This procedure may be modified, as necessary, to conform to the requirements of general or special law. Compliance with the requirements of state law shall be deemed compliance with the terms of this ordinance in the event of any variance in procedures established by state law and procedures established by this article.

(Ord. No. 06-045, § 9, 8-8-06)