§ 4-7-287. Capital project assessments.

(a)

General authority. The board may provide for the capital cost of one or more capital projects, in the benefit unit in which such capital projects are located, by capital project assessments upon benefited property within the benefit unit at a rate of assessment based on the special benefit accruing to such property from such projects. For the purpose of imposing capital project assessments, a benefit unit may be divided into benefit areas. Capital project assessments shall be assessed in conformity with the procedures set forth in this section. The computation of capital project assessments shall be made on the basis of a general methodology designed to provide the maximum achievable equity among properties within each benefit unit or benefit area, which methodology shall be applied uniformly against all similar properties.

(b)

Initial proceedings. The initial proceeding for imposition of a capital project assessment shall be the passage by the board of an initial capital assessment resolution ordering the acquisition, construction or reconstruction of assessable improvements constituting an individual capital project or several capital projects indicating, in general, the location (the location may be established by reference to boundaries or a map or by reference to the benefit unit) and description of such improvements, which shall be sufficient to enable the public works director to prepare the preliminary plans and specifications of such improvements as described in this section. The initial capital assessment resolution may also state the portion, if any, of the capital project to be paid by the county and shall state the estimated capital costs of the capital project, if available, and the method of assessment which may be by frontage, acreage, square footage, parcel or any other combination thereof or any other method deemed equitable by the board. An initial capital assessment resolution may be combined with an initial maintenance assessment resolution. The improvements constituting the capital project or capital projects need not be contiguous and may be in more than one (1) locality or street. The initial capital assessment resolution ordering any such improvement may give any short and convenient designation to each improvement ordered thereby. If the board has elected to include as an additional element of capital cost a contingency amount to offset any errors in the capital project assessment roll, the initial capital 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)

Plans and specifications. For any capital project that has not yet been constructed, the public works director shall, as soon as possible after the passage of the initial capital assessment resolution, prepare or cause to be prepared, preliminary plans, specifications and capital cost estimates for the improvements constituting the capital project. The plans and specifications need only be in sufficient form to enable the public works director to estimate the capital costs of the capital project and prepare the capital project assessment roll. The public works director shall not be required to prepare preliminary plans and specifications for improvements previously constructed, but shall in lieu thereof provide a general description of the nature and location of such improvements.

(d)

Capital project assessment roll. The public works director shall also prepare, or cause to be prepared, the capital project assessment roll, which shall contain the following:

(1)

A summary description of lots and parcels of land or land within the benefit unit (conforming to the description contained on the tax roll) which will benefit from such assessable improvements constituting the capital project or capital projects and the amount of such benefits to each such lot or parcel of land.

(2)

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

(3)

The total capital cost of the improvements to be assessed against each benefited lot or parcel.

Such plans, specifications, capital cost estimates and the capital project 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 capital project assessment roll be in printed form if the amount of the capital project 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 such plans, specifications, capital cost estimates and capital project assessment roll, shall publish once a week in a newspaper of general circulation, published and circulating 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 capital project resolution which shall approve the aforementioned plans, specifications, capital cost estimates and the capital project 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 (1) a geographic depiction of the property subject to the capital project assessment, (2) a brief and general description of the applicable capital project with the location thereof (location may be established by reference to boundaries or a map or by reference to the benefit unit), (3) the procedure for objecting provided in this section, and (4) a statement that plans, specifications, capital cost estimates and the capital project assessment roll, which shall include the method or methods of assessment, are 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 or parcel of property at the offices of the clerk and the public works department. The notice required by this section may be combined with the maintenance assessment notice.

(f)

Notice by mail. In addition to the published notice required by this section, 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. The notice required by this section may be combined with the maintenance assessment notice required herein.

(g)

Adoption of final capital 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 capital project resolution which shall (1) approve the aforementioned plans, specifications and capital cost estimates, with such amendments as it deems just and right; (2) repeal or conform the initial capital assessment resolution with such amendments, if any, as may be deemed appropriate by the board; (3) approve the capital project assessment roll, including the method of assessment, with such amendments as it deems just and right; and (4) establish the interest rate or the method of determining the rate of interest (payable either in advance or in arrears) which the capital project assessments shall bear, including the date from which such interest shall accrue. A final capital assessment resolution may be combined with a final maintenance assessment resolution. Capital project assessments shall be levied against all property in the applicable benefit unit or benefit area specially benefited by the improvements. The board shall not approve any capital project assessment in excess of the special benefits to the property assessed, and the capital project assessments so approved shall be in proportion to the special benefits. All objections to the final capital project resolution shall be made in writing, and filed with the clerk at or before the time or adjourned time of such hearing. If the board has elected to include as an additional element of capital cost, a contingency amount to offset any errors in the capital project assessment roll, the final capital project 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 capital assessment resolution. Capital project assessments shall be established upon adoption of the final capital project resolution. The adoption of the final capital project resolution shall be the final adjudication of the issues presented including, but not limited to, the method of assessment, the capital project assessment roll, the plans and specifications, the estimated capital cost of the capital project, the levy and lien of the capital project assessments and the interest rate the capital project assessments shall bear (including the date from which such interest shall accrue) 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 capital project resolution. Notice of the lien of the capital project assessments shall be recorded in the official records book in the office of the clerk. Such notice shall provide in general the locations of the property which are assessed and direct interested parties to the capital project assessment roll, upon approval thereof. The final capital project resolution shall provide for the rate of interest or the method of determining the rate of interest (payable either in advance or in arrears) which the capital project assessments shall bear, including the date from which such interest shall accrue. The amount of the capital project assessment against any lot or parcel which may be reduced or abated, unless the non-ad valorem assessment upon the entire benefit unit or benefit area be reduced or abated, may be made chargeable against the applicable benefit unit or benefit area at large. Notwithstanding the foregoing, if the board has elected to include as an additional element of capital cost a contingency amount to offset any errors in the capital project assessment roll, the owners of property having the characteristics described in the final capital assessment resolution may petition for relief within one (1) year of the date such final capital assessment resolution is adopted.

(i)

Payment of capital project assessments. Unless specifically authorized and approved by the tax collector, no prepayments of capital project assessments shall be accepted. All capital project assessments shall be payable in installments (in the manner provided by resolution of the board), with interest on the outstanding balance (payable either in advance or in arrears) at the rate and from the date set by the final capital project resolution. Capital project assessments shall be collected in the manner set forth herein. Subject to the provisions of paragraphs (j) and (k) hereof, if bonds or notes are issued pursuant to this article or if existing obligations remain outstanding, the capital project assessments shall bear interest at a rate not to exceed one (1) percent above the true interest cost of such bonds, notes and existing obligations (provided the true interest cost on the bonds, notes and existing obligations may include any ongoing expenses related to the bonds, notes and existing obligations or collection of the capital project assessments), from the date the final capital project resolution is adopted or such other date as the board may provide by resolution, payable in each of the succeeding number of years which the board shall determine by resolution, not exceeding twenty (20).

(j)

Lien of capital project assessments. All capital project 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 other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid.

(k)

Additional payments. If capital project assessments made under the provisions of this article to defray the capital costs of the capital project shall be deemed by the board to be inadequate to meet the obligation owned to bondholders and to pay fees required for credit enhancement on the bonds, if any, the board may adjust the payment period of and the rate of interest on installment payments of the capital project assessment so that payments of capital project assessments shall be sufficient to satisfy the contractual obligation owed to bond-holders and the credit enhancement provider. However, such adjustment shall not have the effect of increasing the capital project assessment of any property, including the effect of increasing the amount of capital project assessment of any property in proportion to the amount of benefits conferred on that property. Further, the board, in adjusting the interest rates and the period of payment of capital project assessments, shall follow the provisions of this section providing for notice and hearing to interested persons and providing for passage of resolutions establishing capital project assessments.

(l)

Revisions to capital project assessments. If any capital project assessment made under the provisions of this article to defray the capital costs of any capital project shall be either in whole or in part annulled, vacated or set aside by the judgment of any court, or if the board shall be satisfied that any such capital project assessment is so irregular or defective that the same cannot be enforced or collected, or if the board shall have omitted to include any property on the capital project assessment roll which properly should have been so included, the board shall take all necessary steps to cause a new capital project assessment to be made against any property benefited by any capital project, following as nearly as may be practicable the provisions of this article and in case such second capital project assessment shall be annulled, the board may obtain and make other capital project assessments until a valid capital project assessment shall be made.

(m)

Procedural irregularities. Any informality or irregularity in the proceedings in connection with the levy of any capital project assessment under the provisions of this article shall not affect the validity of the same after the approval thereof, and any capital project assessment as finally approved shall be competent and sufficient evidence that such capital project assessment was duly made and adopted, and that all other proceedings adequate to such capital project 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 section, any party objecting to a capital project assessment imposed pursuant to this article must file an objection with a court of competent jurisdiction within the time periods prescribed herein.

(n)

Apportionment of assessments. The county may, by resolution, provide a procedure by which the lien of a capital project assessment on property may be apportioned between subdivided parcels of such property. Such apportionment shall be reflected on the capital project assessment roll. The county may establish a different procedure of apportioning a capital project assessment lien for each benefit unit or benefit area. The county shall not establish a procedure which has a material adverse effect on the security for bonds issued to finance the capital project related to such capital project assessments.

(o)

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 capital project assessment imposed by the board under the provisions 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 capital project assessment imposed under the provisions of this article.

(2)

When it shall appear that any capital project assessment should have been imposed under this article against a lot or parcel of property specially benefited by the capital project, but that such property was omitted from the capital project assessment roll, the board may, upon provision of appropriate notice as set forth in this section, impose the applicable capital project assessment against such benefited property. The capital project 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 non-ad valorem 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 in this section 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 capital project assessment, to correct any error or omission in the adoption of any capital project 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. 92-103, § 7, 11-5-92)