Indian Wells Municipal Code § 3.28.120 Annual report to City Council

(a) This Article outlines the procedure for City Council approval of annual assessments. Any assessment increase must be approved pursuant to the procedures outlined in Article 2.

(b) The advisory board, or the City's Finance Director if there is no advisory board, shall cause to be prepared a report for each fiscal year for which assessments are to be levied and collected in an area to pay the costs of the improvements and activities described in the report. The report may propose changes, including, but not limited to, the boundaries of the area or any benefit zones within the area, the rate, basis and method of levying the assessments, and any changes in the classification of businesses and/or properties, if a classification is used.

(c) The report shall be filed with the City Clerk and shall refer to the area by name, specify the fiscal year to which the report applies, and, with respect to that fiscal year, shall contain all of the following:

(1) Any proposed changes in the boundaries of the area or in any benefit zones within the area.

(2) The improvements and activities to be provided for that fiscal year.

(3) An estimate of the cost of providing the improvements and the activities for that fiscal year.

(4) The method and basis of levying the assessment in sufficient detail to allow each business owner or property owner to estimate the amount of the assessment to be levied against his or her business or property for that fiscal year.

(5) The amount of any surplus or deficit revenues to be carried over from a previous fiscal year.

(6) The amount of any contributions to be made from sources other than assessments levied pursuant to this Chapter.

(d) The City Council may approve the report as filed or may modify any particular item contained in the report and approve it as modified. The City Council may annually adjust the rate, basis or method of levying assessments upon businesses or property as a modification, based upon anticipated improvements and activities for the fiscal year and the estimated cost of providing them. However, any adjustment resulting in an assessment increase (as defined in Section 3.28.020) must be approved pursuant to the procedures set forth in Article 2. Further, the City Council shall not approve a decrease in the rate, basis and method of levying assessments that would impair any authorized or executed contract to be paid from the revenues derived from the levy of assessments.

(Ord. 673 § 1, 2013)

(a) After the approval of the report, the City Council shall adopt a resolution of intention to levy an annual assessment for that fiscal year. The resolution of intention shall do all of the following:

(1) Declare the intention of the City Council to levy and collect assessments within the parking and business improvement area for the fiscal year stated in the resolution.

(2) Generally describe the proposed improvements and activities authorized by the ordinance enacted pursuant to Section 3.28.080 and any substantial changes proposed to be made to the improvements and activities.

(3) Refer to the area by name and indicate the location of the area.

(4) Refer to the report on file with the clerk for a full and detailed description of the improvements and activities to be provided for that fiscal year, the boundaries of the area and any benefit zones within the area, and the proposed assessments to be levied upon the businesses and properties within the area for that fiscal year.

(5) Fix a time and place for a public hearing to be held by the City Council on the levy of the proposed assessment for that fiscal year.

(6) State that at the public hearing written and oral protests may be made.

(b) The City Clerk shall give notice of the public hearing by causing the resolution of intention to be published once in a newspaper of general circulation in the City not less than seven days before the public hearing.

(c) If the annual report filed pursuant to Section 3.28.120(b) proposes a change to the boundaries of the area or an assessment increase and the City Council intends to modify the boundaries of the area or levy an increased assessment, the City shall follow the procedures set forth in Article 2.

(Ord. 673 § 1, 2013)

(a) The City Council shall hold the public hearing at the time and in the place specified in the resolution of intention, but in no case earlier than seven days after publication of the resolution of intention. At the public hearing, the City Council shall hear and consider all objections or protests against the annual assessment. An objection or protest may be made orally or in writing by any interested person. Any protest pertaining to the regularity or sufficiency of the proceedings shall be in writing and shall clearly set forth the irregularity or defect to which the objection is made. There is no majority protest procedure for an annual assessment.

(b) During the course or upon the conclusion of the public hearing, the City Council may order changes in any of the matters provided in the report, including changes in the proposed improvements and activities to be funded with the revenues derived from the levy of the assessments.

(c) At the conclusion of the public hearing, the City Council may adopt a resolution confirming the report as originally filed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the report. The City Council may, by adoption of the resolution, annually adjust the rate, basis or method of levying assessments upon businesses or property as a change, based upon anticipated improvements and activities for the fiscal year and the estimated cost of providing them. However, any adjustment resulting in an assessment increase (as defined in Section 3.28.020) must be approved by ordinance pursuant to the procedures set forth in Article 2.

(d) The assessments levied on businesses and properties pursuant to this Chapter shall be levied solely on the basis of the special benefit to the businesses and/or property within the area, and not for any general benefit to the public or to businesses and/or property outside the area.

(e) The validity of an annual assessment levied under this Chapter shall not be contested in any action or proceeding unless the action or proceeding is commenced within 30 days after the resolution levying the assessment is adopted pursuant to subsection (c). Any appeal from a final judgment in an action or proceeding shall be perfected within 30 days after the entry of judgment.

(Ord. 673 § 1, 2013)