(3) With respect to the determination of service charges, appeals shall must be made in accordance with an appeals process to be provided for by municipal ordinance.

(4) The collection of unpaid service charges shall must be carried out in the same manner as provided in Title 38, section 1208.

(5) Municipalities shall use the revenues accrued from service charges to fund, as much as possible, the costs of those services.

(6) The total service charges levied by a municipality on any institution and organization under this section shall may not exceed 2% of the gross annual revenues of the organization. To qualify for this limitation the institution or organization shall file with the municipality an audit of the revenues of the organization for the year immediately prior to the year for which the service charge is levied. The municipal officers shall abate the service charge amount that is in excess of 2% of the gross annual revenues.

(7) Municipalities shall adopt any necessary ordinances to carry out the provisions of this paragraph regarding service charges.

SUMMARY

This bill allows municipalities to impose service charges for tax-exempt property owned or occupied by entities other than religious institutions and governmental entities.