§ 110-124. Preparation of preliminary assessment roll.

(a)

Completion of the acquisition, installation and construction of the project will be certified by the council; provided such certification may not occur until such time as the costs of the project have been identified and approved by the council. Within such period of time after the certification of the completion of the acquisition or construction of the project as may be directed by the county manager (but in no event more than six months after such certification of the project), the assessment coordinator shall prepare the preliminary assessment roll and file the same with the county manager, which roll shall contain the following:

(1)

A summary description of lots and parcels of land or land within the benefited area (conforming to the description contained on the tax roll) which will be specially benefited by such assessable improvements constituting the project or projects and the amount of such benefits to each such lot or parcel of land;

(2)

The name of the owner of record of each lot or parcel as shown on the tax roll;

(3)

The total cost of the improvement to each benefited lot or parcel, which cost shall be no greater than the cost of such improvement as provided in the tentative assessment roll, plus any additional cost described in section 110-123; and

(4)

The method or alternative methods of assessment utilized in determining the cost of the improvements to be assessed to property owners, including any formulas for dealing with irregular lots and any assumptions of depth of the improvements.

(b)

The preliminary assessment roll shall be advisory only and shall be subject to the action of the council as hereinafter provided. Subsequent to the filing with the county manager of the preliminary assessment roll, the county manager shall publish at least once in a newspaper of general circulation and published in Volusia County a notice stating that at a meeting of the council to be held on a certain day and hour, not earlier than 15 calendar days from publication (excluding Sundays and legal holidays), which meeting may be a regular, adjourned or special meeting, all interested persons may appear and file written objections to the approval of the preliminary assessment roll. Such notice shall describe in general terms the assessable improvements, the location thereof (location may be established by reference to boundaries or a map), and the procedure for objecting, and advise all persons interested that the description of each property to be assessed and the amount to be assessed to each piece or parcel of property may be ascertained at the office of the county manager.

(c)

In addition to the published notice described above, the county manager shall cause to be mailed at least 15 calendar days prior to the hearing a copy of the notice by certified first class mail, return receipt requested, to each property owner proposed to be assessed. Notice shall be mailed to each property owner at such address as is shown on the tax rolls or such other source or sources as the assessment coordinator or county manager deems reliable. The failure of the county manager to mail such notice shall not constitute a valid objection to the approval of the preliminary assessment roll. The herein referred notice shall be deemed mailed upon delivery thereof to the possession of the U.S. postal service. County manager may provide proof of such notice by affidavit.

(d)

Notwithstanding the above, in the event the costs of the project upon which the tentative assessment roll was prepared do not exceed the costs described in the tentative assessment roll by more than ten percent and the method of assessment has not been changed from the method described in the tentative assessment roll, the council may adopt the tentative assessment roll as the assessment roll. In which case the county manager shall not be required to publish notice in a newspaper or mail notice to each property owner proposed to be assessed.

(e)

At the time and place stated in such notice, the council shall meet and receive the objections of all interested persons as stated in such notice. The council may adjourn the hearing from time to time. After the completion thereof the council shall adopt the final assessment ordinance which shall either annul or sustain or modify in whole or in part the preliminary assessment as indicated on the tentative assessment roll, either by approving the preliminary assessment against any or all lots or parcels described therein or by cancelling, increasing (provided such increase does not exceed the cost provided in the tentative assessment roll, plus any additional cost described in section 110-123) or reducing the same, according to the special benefits which the council shall decide each lot or parcel has received or will receive on account of such improvements. Upon the enactment of the final assessment ordinance, the tentative assessment roll shall become the assessment roll. Forthwith after enactment of the final assessment ordinance, or the adoption of the tentative assessment roll as the assessment roll as provided above, the assessment roll shall be delivered to, and kept by, the county manager. The special assessments so made shall be final and conclusive as to each lot or parcel assessed and the adoption of the assessment ordinance or the resolution adopting the tentative assessment roll as the assessment roll as provided above, shall be the final adjudication of the issues presented (including, but not limited to, the method of assessment, the assessment roll, the plans and specifications, the total costs of the project, the levy and lien of the assessments and the interest rate the assessments shall bear, including the date from which such interest shall accrue, and the terms of prepayments of the assessments). The assessment roll shall then be delivered to the county's finance department.

(f)

Notice of the lien of the assessments shall be recorded in the official records book in the office of the clerk of the circuit court for the county. Such notice shall provide in general the locations of the property which are assessed and direct interested parties to the assessment roll, upon approval thereof. The final assessment roll shall be maintained in the office of the county manager.

(Ord. No. 94-19, Art. I, § 3(Art. 3, § 3.14), 12-15-94)