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Section 206.20. - Adoption Of Final Assessment Resolution. <br />(A) At the time named in such notice or to such time as an <br />adjournment or continuance may be taken by the Board, the Board shall <br />receive any written objections of interested persons and may then, or at any <br />subsequent meeting of the Board, adopt the Final Assessment Resolution <br />which shall: <br />(1) create any Assessment Area; <br />(2) confirm, modify, or repeal the Initial Assessment Resolution <br />with such amendments, if any, as may be deemed appropriate by the <br />Board; <br />(3) establish the Maximum Assessment Rate, if desired by the <br />Board and set the rate of assessment to be imposed in the upcoming <br />fiscal year; <br />(4) approve the initial Assessment Roll, with such amendments <br />as it deems just and right; and <br />(5) determine the method of collection. <br />(B) The adoption of the Final Assessment Resolution by the Board <br />shall constitute a legislative determination that all parcels assessed derive a <br />special benefit from the services, facilities, or programs to be provided or <br />constructed and a legislative determination that the Service Assessments are <br />fairly and reasonably apportioned among the properties that receive the <br />special benefit. <br />(C) All written objections to the Final Assessment Resolution shall <br />be filed with the County Administrator at or before the time or adjourned time <br />of such hearing. The Final Assessment Resolution shall constitute the <br />Annual Rate Resolution for the initial Fiscal Year in which Service <br />Assessments are imposed or reimposed hereunder. <br />Section 206.21. - Effect Of Final Assessment Resolution. <br />(A) The Service Assessments for the initial Fiscal Year shall be <br />established upon adoption of the Final Assessment Resolution. The adoption <br />of the Final Assessment Resolution shall be the final adjudication of ,the <br />issues presented (including, but not limited to, the method of apportionment <br />and assessment, the Maximum Assessment Rate, the initial rate of <br />assessment, the initial Assessment Roll, and the levy and lien of the Service <br />Assessments), unless proper steps are initiated in a court of competent <br />14 <br />