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 Jackson County
 Code of Ordinances
 Chapter 34. TAXATION
 Article VI. SPECIAL TAX DISTRICTS

  § 34-127. Procedures.  

Latest version.

  • (a)

    The owners of residential lots within either an existing subdivision or a discrete and definable area, or the owners of property lying within an area zoned for purposes other than residential use, may submit to the planning director, for approval, a petition for the creation of a special tax district wherein appropriate governmental services shall be installed and operated. The petition must contain the signatures of at least 66 percent of the owners of the property lying within the proposed special tax district in favor of such designation and must contain an accurate description of the property to be included by tax map parcel numbers as the same are used by the county tax assessor and the county tax commissioner. The planning director shall, within 90 days from the date of approval of the petition, submit such petition to the board of commissioners for final approval. In the event 100 percent of the owners within any such proposed district shall fail to sign such petition, a notice of a public hearing to be conducted by the board shall first be published in the newspaper in which the county advertisements are usually published once a week for two weeks immediately preceding the meeting at which the board shall consider the creation of a special tax district.

    (b)

    Any other provision of this article to the contrary notwithstanding, the board of commissioners shall be authorized and empowered to create special tax districts and provide governmental services in areas in which the board of commissioners have determined that special conditions exist which uniquely affect such areas so as to warrant the creation of such districts and the provision of such services therein. In making such determination, the special conditions which the board of commissioners may consider shall include, but not be limited to, public safety, security and welfare, and the creation of such special tax districts shall be upon such terms and conditions and in such manner as the board of commissioners may deem necessary or proper. A notice of a public hearing to be conducted by the board of commissioners shall first be published in the newspaper in which county advertisements are usually published once a week for two weeks preceding the meeting at which the board of commissioners shall consider the creation of a special tax district pursuant to this article.

(Code 2005, § 74-165; Ord. of 4-19-2004(2), art. 3)