§ 38-68. Adjustment of assessments.

(a)

The board shall have the authority to appoint an assessment adjustment committee consisting of two citizens who are residential property owners in the county and one county commissioner. The assessment adjustment committee, using rules and criteria approved by resolution of the board, may grant deferrals from the assessments imposed under this article due to financial hardship. The deferral will constitute a lien against the benefited property to run with the land in an amount equal to the cumulative unpaid assessments. The lien must be satisfied upon the sale, transfer or other disposition of the property subject to the assessment. Application for a financial hardship deferral shall be made with the county official designated by resolution of the board.

(b)

The assessment roll is compiled based on the assessment methodology implemented for each benefit unit. The assessment adjustment committee may, in addition to considering deferrals, hear petitions from aggrieved property owners relating to errors and omissions in the compilation of the assessment roll. Should an aggrieved property owner wish to appeal a decision of the assessment adjustment committee, the property owner must file an appeal with the board within 30 days of the decision made by the assessment adjustment committee. After expiration of this period of limitation, no appeal, petition or other right of action shall be asserted by the aggrieved party.

(c)

The assessment adjustment committee shall not have the authority to consider challenges to the assessment methodology implemented for any benefit unit or to grant relief from an assessment in exchange for the surrender of development rights. Only errors or omissions in the compilation of the assessment roll and financial hardship deferrals are within the assessment adjustment committee authority.

(Ord. No. 2004-04, § 4.17, 1-27-2004)