§ 32-161. Notice of special assessment; appeal procedure.

(a)

As required by state law, the board of county commissioners shall notify the property owners of property which becomes improved and qualifies as a residential premises that the special assessment shall be placed on the tax bill and that the property owner shall have the right to appeal such assessment. The notice shall state the county department to which an appeal may be filed, the deadline for such filing, and the time and place at which the board shall adopt a resolution utilizing the tax bill method for collecting the assessments from new residential premises. The board of county commissioners shall publish the proposed resolution together with the time and place for public hearing in a newspaper of general circulation in the county no earlier than thirty (30) nor later than fourteen (14) calendar days before the hearing. Prior to the hearing the board of county commissioners shall designate a hearing officer who shall hear all appeals timely filed and make recommendations to the board of county commissioners as to each appeal. The board of county commissioners shall then consider the recommendations of the hearing officer at the hearing to adopt the resolution.

(b)

Any exemptions previously granted by the board of county commissioners may be reviewed by the director's office for a recommendation that such exemption be continued and final action on such extension of existing exemptions shall be taken by the board of county commissioners at the hearing on requests for exemptions by any new residential premises. The hearing officer shall also be empowered to hear appeals concerning improved properties presently assessed pursuant to Ord. No. 85-17, wherein the property owner petitions for exemption or modification based upon new or changed circumstances.

(c)

Based upon the property appraiser's records, the director shall determine the number of residential premises within each franchise area for the upcoming year. In the event a property receives a certificate of occupancy after the date of the assessment roll prepared pursuant to this section or the list of residential premises prepared by the director fails to include any residential premises entitled to full service and such residential premises are not billed for the special assessment by the tax bill (hereinafter referred to as "the unassessed residential premises"), then each franchisee shall submit to the director for review and approval a list of all such unassessed residential premises within their respective franchise areas. Upon approval of such list by the director, either the board or each franchisee shall directly bill each of the unassessed residential premises within their respective franchise areas an amount equal to the yearly special assessment (or a pro rata amount if a residential premises has not received full service for the entire calendar year). For those unassessed residential premises which have been billed by the county and have paid in full, the county will remit to the franchisee the annual rate of compensation. If the county exercises its option to bill the unassessed residential premises, then delinquencies in payment may be treated by adding the delinquent amount to the property's special assessment for such residential premises for the upcoming year and remitted to the franchisee upon collection by the county, or by April 1 of the tax year for which the assessment has been levied.

(Code 1965, § 15-63; Ord. No. 86-4, § 2, 2-10-86; Ord. No. 94-18, § 12, 8-30-94; Ord. No. 2008-03 , §§ 1, 2, 2-5-08)