§ 98-57. Failure to include real property on the annual fire service non-ad valorem special assessment roll.

When it shall appear that any Fire Service Non-Ad Valorem Special Assessment might have been imposed under the provisions of this article against any unit, lot or parcel of improved real property, that such parcel of improved real property was omitted from the appropriate Fire Service Non-Ad Valorem Special Assessment roll or any addendum thereto, if any, the board may, by resolution, impose the applicable Fire Service Non-Ad Valorem Special Assessment for the fiscal year in which such an error is discovered plus the applicable Fire Service Non-Ad Valorem Special Assessment for the prior two fiscal years if such property was subject to an Fire Service Non-Ad Valorem Special Assessment for each of the such prior two fiscal years. Such total Fire Service Non-Ad Valorem Special Assessment shall become delinquent if not fully paid on the expiration of 60 days from the date of the adoption of such resolution and upon becoming delinquent it shall be subject to the penalties and interest for delinquent Fire Service Non-Ad Valorem Special Assessment as provided by this article.

(Ord. No. 06-045, § 12, 8-8-06)