§ 122-1374. Funding and levy of taxes.

The apportionment of the assessable costs of this action is based on direct and special benefit factors for each parcel.

The directly benefited method is based on the front footage of the properties adjacent to Della Drive whose property fronted the improvement (Tracts 20, 21 and the northern 412.5 feet of Tract 40, Section 24, Township 49S, Range 26E, Naples Farm Estates as recorded in Plat Book 4, Page 34, dated January 8, 1956). The footage dimensions shown on the final assessment roll has been taken directly or calculated from the County Tax Assessment Maps and are not based on field surveys.

For the purpose of implementing this Ordinance, the Board of County Commissioners established an itemized list of properties with an estimated frontage of each property. For fixing the annual rate of taxation for County purposes, the Board of County Commissioners shall fix and cause to be levied on all properties within the MSBU subject to taxation, a non-ad valorem tax with a summation of assessment and the cost of collecting such assessments, and shall add to the non-ad valorem tax bill of each property the amount of the assessment. Assessment and collection shall cease upon collection of $5,162.33 funding the emergency repairs to Della Drive.

(Ord. No. 2015-64, § 4)