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

  § 34-128. Costs and assessments.  

Latest version.

  • (a)

    Definitions. The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this subsection, except where the context clearly indicates a different meaning:

    Lot means any single tract of land which falls within any of the zoning classifications as defined by the zoning regulations of the county, as amended, and shall include both improved and unimproved property.

    (b)

    The cost of providing and maintaining service in special tax districts created pursuant to this article shall be the actual cost of service provided plus the retirement of any construction costs incurred and an amount equal to ten percent of such sum to cover administrative expenses. Each property owner shall be responsible for and pay their pro rata share of such cost which shall be prorated among all property owners on the basis of the number of lots, whether improved or unimproved, owned by each property owner within such district. The construction costs incurred in the installation shall be retired in the manner set out by the board at the time of adoption of the special tax district.

    (c)

    Any other provision of this article to the contrary notwithstanding, the board of commissioners shall be authorized to establish, by resolution duly adopted, the cost of providing and maintaining service in special tax districts created pursuant to the provisions of this article as the board may deem necessary or proper.

    (d)

    The county tax commissioner shall be responsible for the collection and receipt of monies in payment of the cost incurred in connection with the special tax district from the owners of property lying within same. The cost of such service shall be added to the tax statement issued annually to each such property owner. The board shall be authorized to establish, by resolution duly adopted, such other manner or method of billing, accounting, collecting and receiving of monies in payment of the cost of providing and maintaining special tax districts as the board of commissioners may deem necessary or proper.

(Code 2005, § 74-166; Ord. of 4-19-2004(2), art. 4)