Collier County |
Code of Ordinances |
Chapter 122. SPECIAL DISTRICTS |
Article L. DELLA DRIVE MUNICIPAL SERVICE BENEFIT UNIT |
§ 122-1375. Tax assessment and collection.
Taxes herein provided for shall be assessed and collected in the same manner and form as provided for the assessment and collection of general County taxes and subject to the same fees for assessing and collecting as general County taxes.
Such assessments are hereby found and determined to be levied in direct proportion to the special and positive benefits to be received by the properties listed in the assessment roll, which is attached to Ord. No. 2015-64 as Exhibit "B" and incorporated herein. The preliminary assessment roll is hereby confirmed and made final and adopted as the final non-ad valorem assessment roll for purposes of utilizing the uniform method of collection.
Upon adoption of this Ordinance and in accordance with F.S. § 197.3635, the Tax Collector shall prepare and mail by first class mail to the property owners, at the address listed on the final assessment roll, an assessment bill for the full amount of the assessment plus any associated costs. Any assessment may be paid at the office of the Tax Collector within sixty (60) days from the date of adoption hereof, without interest.
(Ord. No. 2015-64, § 5)