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(D) Nothing herein shall preclude the board from providing annual <br />notification to all Owners of Assessed Property in the manner provided in <br />Sections 206.18 and 206.19 hereof or any other method as provided by law. <br />(E) The Board may establish or increase a Maximum Assessment <br />Rate in an Initial Assessment Resolution or Preliminary Rate Resolution and <br />confirm such Maximum Assessment Rate in the Annual Rate Resolution in <br />the event notice of such Maximum Rate Assessment has been included in <br />the notices required by Section 206.18 and 206.19 hereof. <br />(F) In the event (1) the proposed Service Assessment for any <br />Fiscal Year exceeds the rates of assessment adopted by the Board, including <br />a Maximum Assessment Rate, if any, that were listed in the notices <br />previously provided to the Owners of Assessed Property pursuant to <br />Sections 206.18 and 206.19 hereof, (2) the purpose for which the Service <br />Assessment is imposed or the use of the revenue from the Service <br />Assessment is substantially changed from that represented by notice <br />previously provided to the Owners of Assessed Property pursuant to <br />Sections 206.18 and 206.19 hereof, (3) Assessed Property is reclassified or <br />the method of apportionment is revised or altered resulting in an increased <br />Service Assessment from that represented by notice previously provided to <br />the Owners of Assessed Property pursuant to Sections 206.18 and 206.19 <br />hereof, or (4) an Assessment Roll contains Assessed Property that was not <br />included on the Assessment Roll approved for the prior Fiscal Year, notice <br />shall be provided by publication and first class mail to the Owners of such <br />Assessed Property as provided by law. Such notice shall substantially <br />conform with the notice requirements set forth in Sections 206.18 and 206.19 <br />hereof and inform the Owner of the date, time, and place for the adoption of <br />the Annual Rate Resolution. The failure of the Owner to receive such notice <br />due to.mistake,.or:inadvertence, shall not affect the validity of the Assessment <br />Roll nor release or discharge any obligation for payment of a Service <br />Assessment imposed by the Board pursuant to this Ordinance. <br />(G) As to any Assessed Property not included on an Assessment <br />Roll approved by the adoption of the Final Assessment Resolution or a prior <br />year's Annual Rate Resolution, the adoption of the succeeding Annual Rate <br />Resolution shall be the final adjudication of the issues presented as to such <br />Assessed Property (including, but not limited to, the determination of special <br />benefit and fair apportionment to the Assessed Property, the method of <br />apportionment and assessment, the rate of assessment, the establishment or <br />increase of a Maximum Assessment Rate, the Assessment Roll, and the levy <br />and lien of the Assessments), unless proper steps shall be initiated in a court <br />of competent jurisdiction to secure relief within 20 days from the date of the <br />Board action on the Annual Rate Resolution. Nothing contained herein shall <br />be construed or interpreted to affect the finality of any Assessment not <br />challenged within the required 20 -day period for those Assessments <br />16 <br />