§ 118-97. Scope of special assessment; delinquency; and liens.

The special assessment shall be imposed against the owners of all residential real property in the benefit units. Delinquencies in special assessment payments, liens, and collections thereof shall be administered and enforced in accordance with one of the following procedures:

(1)

In accordance with Chapter 197, Florida Statutes, and particularly F.S. § 197.3632, providing for the imposition and collection of the special assessments as a non-ad valorem assessment on the property tax bills; or, in the alternative,

(2)

Pursuant to the authority of Chapter 173, Florida Statues, in accordance with the following procedures:

The name of the owner and a description of each parcel of residential real property shall be that designated on the assessment roll maintained by the Property Appraiser of Collier County even though the property appraiser's assessment roll may not be current with regards to ownership, and from the certificates of occupancy issued by the county for those parcels of residential real property that are not described on the assessment roll.

Except when the non-ad valorem method of collection is used pursuant to F.S. § 197.3632, the special assessment shall be due by October 1 of the service year and shall be payable by a full lump sum payment within 30 days of an original or corrective billing for such service year for which payment is required.

All delinquent special assessments billed and collected by the tax collector or other board designee shall bear interest at the rate of 12 percent per annum. All special assessments imposed upon the owners of residential real property under the provisions of this article, becoming due and payable on or after November 1, 1990 for the 1991 service year or October 1 for all service years thereafter or 30 days after an original or corrective billing for such service year was mailed to the owner of any residential real property that was not billed prior to commencement of such service year shall constitute and are hereby imposed as liens against such residential real property as of the date the special assessment becomes delinquent. Said special assessments shall remain liens equal in rank and dignity with the lien of the county for ad valorem taxes and superior in rank and dignity to all other liens, encumbrances, titles and claims in and to or against the residential real property involved.

If any special assessment lien becomes delinquent, the board, upon receipt of the list of outstanding and delinquent special assessments from the tax collector or other board designee under the provisions of section 118-98 of this article, shall, by resolution, record a notice of delinquent liens containing the amount of the delinquent special assessment including all interest provided herein, a legal description of the residential real property against which the lien is imposed and the name of the owner of such residential real property as indicated on the assessment roll maintained by the Property Appraiser of Collier County, even though the property appraiser's assessment roll may not be current with regard to ownership. The notice of delinquent lien shall be recorded in the Public Records of Collier County, Florida, by the board. Further, notice of the imposition of the lien on residential real property pursuant to the board's resolution shall be mailed by the clerk or the board's designee to each owner of such residential real property at the owner's last known address. The notice shall contain the same information required in the resolution described herein imposing the lien. Upon payment by or on behalf of the owner and receipt of the list for paid or discharged lien or liens from the clerk or the board's designee, the board shall adopt a resolution indicating satisfaction of the lien or liens, which shall be recorded in the Public Records of Collier County, Florida, by the board. Further, a notice of satisfaction of the lien or liens pursuant to the board's resolution shall be mailed by the clerk or the board's designee to each owner of such residential real property at the owner's last known address. The notice shall contain the same information required in the resolution described herein satisfying the lien; or, in the alternative.

(3)

In accordance with the provisions of any other law applicable to the administration and enforcement of delinquent special assessment payments, or liens and the collection thereof.

(4)

The owners of record of the residential real property identified in Collier County Resolution No. 93-357 never received the 1991 special assessment bill or a reminder or a demand letter therefore, and said residential real property had a lien imposed thereon pursuant to County Resolution No. 93-29, which was adopted by the board on January 26, 1993. Notwithstanding any provision in this article to the contrary, the owners of such property shall be afforded the following remedy and procedure:

a.

All interest accrued for each such parcel of residential real property from the due date of payment of such 1991 special assessment through September 1, 1993 shall be accounted for and paid from the appropriate county fund, thereby reducing the outstanding (delinquent) interest due on such residential real property accounts to zero as of September 1, 1993. The department is authorized and shall effectuate a refund of interest paid to those owners of those parcels of residential real property referenced in County Resolution 93-357 who have paid the then outstanding principal (special assessment amount) and interest subsequent to the lien being imposed pursuant to County Resolution No. 93-29 and prior to September 1, 1993.

b.

On or before September 1, 1993, the department sent by regular U.S. mail corrective invoices to the owners of record for those parcels of residential real property identified in Resolution No. 93-357, such invoices providing billing for payment of the 1991 service year special assessment without interest, if paid on or before September 20, 1993. If payment was not made for such residential real property by September 30, 1993, then interest on such unpaid invoice shall accrue at the rate of 12 percent per annum commencing October 1, 1993.

c.

Full payment of the 1991 service year special assessment, as stated on the corrective invoice referenced in subparagraph a. above, prior to October 1, 1993, shall result in the residential real property account being considered paid in full, and a resolution indicating satisfaction of the lien created by County Resolution No. 93-29 shall be adopted by the board and recorded in the Public Records of Collier County, Florida.

(Ord. No. 2005-54, § 12)