§ 18-70. Assessment roll.

(a)

Upon completion of the project, the board of county commissioners will accept the improved road(s) into the county maintenance system and cause to be prepared an assessment roll containing property descriptions and assessments of cost against each lot or parcel of land abutting the improvement, or included within the MSBU. Upon completion of the assessment roll, the board shall cause to be published at least once a week for a period of two (2) weeks in a newspaper of general circulation published in the county, a notice stating that the assessment roll has been completed and is on file in the office of the board and is open to public inspection and that at a regular meeting of the board on a certain day and hour not earlier than fifteen (15) days from the first publication, the board will hear objections of all interested persons to the proposed assessments contained in the assessment roll. The notice shall further state in brief and general terms, a description of the improvement with the location thereof. On or after the hearing provided for in this section, the board shall either annul or sustain or modify in whole or in part the assessment indicated on the assessment roll either by confirming the assessment against any or all lots or parcels described therein, or by canceling, increasing or reducing the same according to the special benefits which the board decides each lot or parcel has received or will receive by virtue of the improvement but shall not confirm any assessment in excess of the special benefit to the property assessed. Immediately after the determination of assessments as hereinbefore provided, the assessment roll shall be final and conclusive unless proper steps shall be taken in a court of competent jurisdiction to secure relief within twenty (20) days.

(b)

The final assessment roll shall be recorded in the public records of the county immediately after determination of the assessments.

(Ord. No. 2015-52, § 2, 12-15-15; Ord. No. 2017-47, § 3, 10-10-17)

Editor's note

Ord. No. 2017-47, § 3, adopted October 10, 2017, renumbered § 18-69 as § 18-70 and amended it to read as set out herein.