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Board action on the Annual Rate Resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any Assessment not challenged within the required 20 -day period for those Assessments previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Resolution or any subsequent Annual Rate Resolution. (D) The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the Tax Collector, or the Property Appraiser if so directed by the Tax Collector, or if an alternative method is used to collect the Capital Assessments, such other official as the Board by resolution shall designate. If the Capital Assessment against any property shall be sustained, reduced, or abated by the Board, an adjustment shall be made on the Assessment Roil. Sections 206.38 — 206.44 — Reserved. PART IV. - COLLECTION AND USE OF ASSESSMENTS Section 206.45. - Method Of Collection. (A) Unless otherwise directed bythe Board, theAssessments shall be collected pursuant to the Uniform Assessment Collection Act, and the County shall comply with all applicable provisions of the Uniform Assessment Collection Act. Any hearing or notice required by this Ordinance may be combined with any other hearing or notice required by the Uniform Assessment Collection Act. (B) The amount of an Assessment to be collected using the ,_.Uniform Assessment:. Collection .Act;for any; -specific parcel of benefitted property may include an amount equivalent to the payment delinquency, delinquency fees and recording costs for a prior year's assessment for a comparable service, facility, program, or Local Improvement provided, (1) the collection method used in connection with the prior year's assessment did not employ the use of the Uniform Assessment Collection Act, (2) notice is provided to the Owner, and (3) any lien on the affected parcel for the prior year's assessment is supplanted and transferred to such Assessment upon certification of a non -ad valorem roll to the Tax Collector by the County. Section 206.46. - Alternative Method Of Collection. In lieu of using the Uniform Assessment Collection Act, the Board may elect to collect Assessments by any other method which is authorized by law or under the alternative collection method provided by this Section: (A) The Board shall provide Assessment bills by first class mail to the Owner of each affected parcel of property, other than Government 23