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(2) If the proposed assessment for an assessment year exceeds 110 percent of the preceding <br /> assessment year's total annual assessment, the district board may recommend to the <br /> council a change to the rate or method of apportionment of an existing assessment for a <br /> district and the recommendation shall be accompanied by ajustification and proposed <br /> ordinance of consideration. <br /> (3) The council shall review and may approve the ordinance of consideration in accordance <br /> with this article. <br /> (b) The district board shall have the power to: <br /> (I) Determine the annual amount due from each landowner subject to the assessment; and <br /> (2) Make an adjustment to the annual amount due when required by the assessment base or <br /> formula in the applicable ordinance establishing the district. <br /> (c) An owner of land who was not entitled to protest a proposed ordinance under sections -13, <br /> -34 or -42 shall not be subject to an assessment levied on that owner's land pursuant to such <br /> ordinance. <br /> (d) Assessments shall be levied only as long as needed to pay costs of supplemental services and <br /> improvements, debt service and incidental expenses. <br /> Section -22. Exemptions. <br /> The properties owned by the United States except for property and leases of government property <br /> subject to real property taxation under sections 19-84, 19-85, and 19-86, shall be exempt from any <br /> assessment. The properties owned by the State of Fiawai`i and the county, except for property and leases <br /> of government property subject to real property taxation under sections 19-84, 19-85, and 19-86, may he <br /> exempt from any assessment. No other properties or entities within a district shall be exempt from the <br /> assessment unless expressly exempted in the ordinance establishing the district. <br /> Section -23. Assessment payment and collection. <br /> (a) The director of finance shall collect the assessment for a district on a basis to be agreed upon by <br /> the county, through its director of finance, and the district board. The director of finance shall <br /> deposit all moneys so collected in an account for the district in the general trust fund unless <br /> another county fund is identified as the depository in the ordinance establishing the district. <br /> (b) All assessments levied shall be due and payable according to terms established by the district <br /> board. <br /> (c) Failure to pay the amount assessed when due shall thereafter bear penalty and interest at rates and <br /> terms determined by the district board. Any penalties and interest collected shall be deposited in <br /> that district's fund. <br /> (d) The director of finance may deduct from the assessments collected the administrative expenses <br /> directly incurred in collection. <br /> (e) Assessments collected shall be transmitted to the district within fifteen days after the date that <br /> they are due and payable to the county. <br /> (f) By a date set in the ordinance establishing the district or written agreement between the district <br /> board and county, the director of finance shall prepare and submit a report to the district board <br /> summarizing the assessments collected or that remain unpaid by parcel of land and landowner, <br /> the amount of interest and penalties collected, the amount of moneys paid out for district <br /> purposes, and the amount of administrative expenses directly incurred in the collection of <br /> assessments which were deducted from the amounts collected. <br /> Section -24. Assessment lien. <br /> <br /> (a) The assessment levied on a parcel of land and the applicable penalty, interest and costs of <br /> collection shall be a lien against the land and improvements of the parcel of land. The lien shall <br /> attach from the effective date of the ordinance establishing a district and levying the assessment <br /> 9 <br /> <br />