7-12-2158: Resolution for levy and assessment of tax.

(1) To defray the cost of making or acquiring improvements in a special improvement district, the board of county commissioners shall by resolution levy and assess a tax upon all benefited property in the district created for that purpose by using for a basis for assessment the method or methods provided for by this part and described in the resolution of intention.

(2) The resolution must contain a description of each lot or parcel of land, with the name of the owner, if known, and the amount of each partial payment, when made, and the day when the payment becomes delinquent.

(3) The resolution, signed by the presiding officer of the board, must be kept on file in the office of the county clerk.