§ 17-345. Preparation and delivery of assessment roll; pro rata reduction of assessments.  


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  • (a)

    After adoption of the resolution, the board of county commissioners shall have its comptroller prepare an appropriate assessment roll in time for the first annual installment of each assessment to be included on the next available tax bill. Thereafter, the comptroller shall annually prepare and deliver an appropriate assessment roll for collection of annual installments, with amendments as appropriate.

    (b)

    If the actual capital costs are later found to be less than the costs estimated in the resolution, the comptroller shall reduce each assessment pro rata. At the comptroller's option, such reductions may take the form of credits against subsequent annual installments. For properties for which the assessment has been paid in full, the pro rata reduction shall be rebated directly to the person who made the final payment.

(Code 1965, § 33-59; Ord. No. 82-7, § 2, 5-18-82)