§ 4-7-267. Maintenance assessments.

(a)

General authority. The board may provide for the maintenance or repair of facilities within the waterway unit through the imposition of maintenance assessments upon property within the benefit unit at a rate of assessment based on the special benefit accruing to such property from the maintenance or repair of such facilities. However, the maximum maintenance assessment rate shall not exceed twenty-five dollars ($25.00) per equivalent residential unit ("ERU") in any fiscal year, unless recommended by the seven-member advisory board appointed pursuant to section 4-7-266 and approved by the board of county commissioners after a public hearing.

(b)

Initial proceedings.

(1)

The county administrator or his designee shall present to the board plans and estimates of cost for the work to be performed during the succeeding fiscal year or years. Such plans and cost estimates shall first be reviewed by the seven-member advisory committee. The committee may prepare and forward recommendations to the board in conjunction with the presentation of the county administrator or his designee.

(2)

The initial proceeding for imposition of a maintenance assessment shall be the passage by the board of an initial maintenance assessment resolution (i) identifying the area to be subject to the maintenance assessment, (ii) generally describing the maintenance services to be provided, (iii) designating a maximum maintenance assessment rate.

(3)

If the board elects to include as an additional element of maintenance cost a contingency amount to offset any errors in the maintenance assessment roll, the initial maintenance assessment resolution may provide (i) a brief description of the characteristics of specific parcels of property which may be entitled to relief (ii) the period in which the owners of such property may petition for relief, and (iii) any other provisions reasonably related to such contingency amount.

(c)

Maintenance methodology. A non-ad valorem assessment shall be levied upon each separate parcel, tract and lot lying contiguous to any canals or waterways in the unit. Parcels and tracts of land not platted into residential lots within the unit, shall be assessed at an equivalent residential unit basis where a standard eighty (80) feet by one hundred twenty-five (125) feet area shall constitute one (1) ERU. Parcels and tracts of land zoned multifamily shall be assessed as one (1) ERU per family unit. Certain parcels or tracts of land identified in section 4-7-263 above will be assessed as follows:

Para /	Sec	Tract/Parcel	Block	ERU's
1	31	I	2748	2
1	31	J	2748	1
2	41	C	573	4
3	44	D	3269	1
3	44	F	3302	16
5	46	A	3305	5
5	46	B	3306	6
5	46	F	3402	1
5	46	G	3403	1
6	79	C	4660	14
6	79	D	4661	1
8	14	1		49
8	14	3		17
9	23	1		192
10	25	1		87
10	25	3		18
11	26	1		36
12	36	2		103
13	29	1		27
14	31	2		66
15	32	1		60
15	32	1-1		38

 

(d)

Maintenance assessment roll. The public works director shall also prepare, or cause to be prepared, the initial maintenance assessment roll, which roll shall contain the following:

(1)

A summary description of all lots, tracts, and parcels of land or land within the benefit unit conforming to the description contained on the tax roll.

(2)

The name of the owner of record of each lot, tract or parcel as shown on the tax rolls.

(3)

The amount of the initial maintenance assessment to be imposed against each such lot, tract or parcel.

The initial maintenance assessment roll shall be provided to the clerk and retained by the public works department and shall be open to public inspection. The foregoing shall not be construed to require that the maintenance assessment roll be in printed form if the amount of the maintenance assessment for each parcel of property can be determined by use of a computer terminal available at each location.

(e)

Notice by publication. The county administrator, upon the filing of the initial maintenance assessment roll, shall publish once in a newspaper of general circulation, published and circulated in the county, a notice stating that at a meeting of the board on a certain day and hour, not earlier than twenty (20) calendar days from such publication, which meeting shall be a regular, adjourned or special meeting, the board will hear objections of all interested persons to the final maintenance assessment resolution which shall establish the maximum maintenance assessment rate and approve the aforementioned initial maintenance assessment roll. The published notice shall conform to the requirements set forth in Sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes. Such notice shall include (A) a geographic depiction of the property subject to the maintenance assessment; (B) a brief and general description of the maintenance to be provided; (C) the maximum maintenance assessment rate; (D) the procedure for objecting provided in paragraph (l) hereof; and (E) a statement that the initial maintenance assessment roll is available for inspection at the offices of the clerk and the public works department, and all interested persons may ascertain the amount to be assessed against a lot, tract or parcel of property at the offices of the clerk and the public works director.

(f)

Notice by mail. In addition to the published notice required by paragraph (e), but only for the first fiscal year in which a maintenance assessment is imposed against property within a benefit unit or any specific portion thereof, the county administrator shall provide notice by first class mail to each property owner proposed to be assessed. The mailed notice shall conform to the requirements set forth in Sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes. Notice shall be mailed at least twenty (20) calendar days prior to the hearing to each property owner at such address as is shown on the tax rolls. Notice shall be deemed mailed upon delivery thereof to the possession of the U.S. Postal Service. The county administrator may provide proof of such notice by affidavit.

(g)

Adoption of final maintenance assessment resolution. At the time named in such notice, or to which an adjournment or continuance may be taken by the board, the board shall receive any written objections of interested persons and may then or at any subsequent meeting of the board adopt the final maintenance resolution which shall (A) repeal or confirm the initial maintenance assessment resolution with such amendments, if any, as may be deemed appropriate by the board; (B) establish the maximum maintenance assessment rate; and (C) approve the initial maintenance assessment roll, with such amendment as it deems just and right. The maintenance assessments so approved shall be in proportion to the special benefits. All objections to the final maintenance assessment resolution shall be made in writing, and filed with the clerk at or before the time or adjourned time of such hearing. The final maintenance assessment resolution shall constitute the annual maintenance rate resolution for the initial fiscal year maintenance assessments are imposed hereunder. If the board has elected to include as an additional element of maintenance cost a contingency amount to offset any errors in the maintenance assessment roll, the final maintenance assessment resolution may provide (i) a brief description of the characteristics of specific parcels of property which may be entitled to relief, (ii) the period in which the owners of such property may petition for relief, and (iii) any other provisions reasonably related to such contingency amount.

(h)

Effect of final maintenance resolution. The maximum maintenance assessment rate and the maintenance assessments for the initial fiscal year shall be established upon adoption of the final maintenance assessment resolution. The adoption of the final maintenance assessment resolution shall be the final adjudication of the issues presented (including, but not limited to, the method of assessment, the maximum maintenance assessment rate, the initial maintenance assessment roll, and the levy and lien of the maintenance assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within twenty (20) days from the date of board action on the final maintenance assessment resolution. The initial maintenance assessment roll, as approved by the final maintenance assessment resolution, shall be delivered to the tax collector, or such other official as the board, by resolution, deems appropriate. Notwithstanding the foregoing, if the board has elected to include as an additional element of maintenance cost a contingency amount to offset any errors in the maintenance assessment roll, the owners of property having the characteristics described in the final maintenance assessment resolution may petition for relief within one (1) year of the date such final maintenance assessment resolution is adopted.

(i)

Adoption of annual maintenance rate resolution. The board shall adopt an annual maintenance rate resolution during its budget adoption process for each fiscal year following the initial fiscal year for which maintenance assessments are imposed hereunder. The annual maintenance rate resolution shall approve the maintenance assessment roll for such fiscal year. The maintenance assessment roll shall be prepared in accordance with the method of assessment set forth in the final maintenance assessment resolution and shall be based upon a rate not in excess of the maximum maintenance assessment rate. The maintenance assessment roll, as approved by the annual maintenance rate resolution, shall be delivered to the tax collector, or such other official as the board, by resolution, deems appropriate. If the maintenance assessment against any property shall be sustained or reduced or abated by the court, that fact shall be noted on the maintenance assessment roll opposite the description of the property affected thereby.

(j)

Payment of maintenance assessments. Unless specifically authorized and approved by the tax collector, no prepayments of maintenance assessments shall be accepted. Maintenance assessments shall be collected in the manner set forth herein.

(k)

Lien of maintenance assessments. All maintenance assessments shall constitute a lien against such property equal in rank and dignity with the liens of all state, county, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles, and claims, until paid.

(l)

Procedural irregularities. Any informality or irregularity in the proceedings in connection with the levy of any maintenance assessment under the provisions of this article shall not affect the validity of the same after the approval thereof, and any maintenance assessment as finally approved shall be competent and sufficient evidence that such maintenance assessment was duly levied, that the maintenance assessment was duly made and adopted, and that all other proceedings adequate to such maintenance assessment were duly had, taken and performed as required by this article; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Notwithstanding the provisions of this paragraph, any party objecting to a maintenance assessment imposed pursuant to this article must file an objection with a court of competent jurisdiction within the time periods prescribed herein.

(m)

Correction of errors and omissions.

(1)

No act of error or omission on the part of the property appraiser, tax collector, county administrator, clerk, public works director, board or their deputies or employees, shall operate to release or discharge any obligation for payment of a maintenance assessment imposed by the board under the provision of this article. Any errors or omissions may be corrected at any time by the board, or its designee, and when so corrected shall be considered valid ab initio and shall in no way affect the enforcement of the maintenance assessment imposed under the provisions of this article.

(2)

When it shall appear that any maintenance assessment should have been imposed under this article against a lot, tract or parcel of property specially benefited by the maintenance of facilities within the benefit unit, but that such property was omitted from the maintenance assessment roll, the board may, upon provision of appropriate notice as set forth in this section, impose the applicable maintenance assessment for the fiscal year in which such error is discovered, in addition to the applicable maintenance assessments due for the prior two (2) fiscal years. Such total maintenance assessments shall become delinquent if not fully paid upon the expiration of ninety (90) days from the date of the adoption of said resolution. The maintenance assessment so imposed shall constitute a lien against such property equal in rank and dignity with the liens of all state, county, district or municipal taxes and special assessments, and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the real property involved and may be recorded as provided herein and collected as provided herein.

(3)

The board shall have the authority at any time, upon its own initiative or in response to a timely filed petition from the owner of any property subject to a maintenance assessment, to correct any error or omission in the adoption of any maintenance assessment roll, or in the implementation of this article, including, but not limited to, an error in inclusion or exclusion of any property.

(Ord. No. 92-100, § 7, 11-5-92)