§ 122-937. Construction of assessable improvements; levying of special assessments.

The unit may provide for the construction or reconstruction of assessable improvements and for the levying of special assessments upon benefited property for the payment thereof, under the provisions of this section.

(1)

The initial proceeding shall be the passage by the board of a resolution ordering the construction or reconstruction of such assessable improvements, indicating the location by terminal points and routes and either giving a description of the improvements by its material, nature, character and size or giving two or more descriptions with the directions that the material, nature, character and size shall be subsequently determined in conformity with one of such descriptions. The improvements need not be continuous and may be in more than one locality or street. The resolution ordering any such improvement may give any short and convenient designation to each improvement ordered thereby.

(2)

As soon as possible after the passage of such resolution the county engineer shall prepare in duplicate plans and specification for each improvement ordered thereby and an estimate of the cost thereof. Such cost shall include, in addition to the items of cost, the following items of incidental expenses:

a.

Printing and publishing notices and proceeding;

b.

Costs of abstracts of title; and

c.

Any other expense necessary or proper in conducting the proceedings and work provided for in this section, including the estimated amount of discount, if any, upon the sale of assessment bonds or any other obligations issued hereunder for which such special assessments are to be pledged. If the resolution shall provide alternative descriptions of material, nature, character and size, such estimate shall include an estimate of the cost of the improvement of each such description.

The engineer shall also prepare in duplicate a tentative apportionment of the estimated total cost of the improvements as between the unit and each lot or parcel of land subject to special assessment under the resolution. Such tentative apportionment of total estimated cost shall not be held to limit or restrict the duties of the engineer in the preparation of the preliminary assessment roll. One of the duplicates of such plans, specifications and estimates and such tentative apportionment shall be filed with the clerk; and the other duplicate shall be retained by the engineer in his files, all thereof to remain open to public inspection.

(3)

The clerk upon the filing with him of such plans, specifications, estimates and tentative apportionment of cost shall publish once in a newspaper of general circulation, published in the county, a notice stating that at a meeting of the board on a certain day and hour, not earlier than 15 days from such publication or posting, the board will hear objections of all interested persons to the confirmation of such resolution, which notice shall state in brief and general terms a description of the proposed assessable improvements with the location thereof, and shall also state that plans, specifications, estimates and a tentative apportionment of cost thereof are on file with the clerk. In addition to the published notice described above, the clerk shall mail a copy of the notice by first class mail to each property owner to be assessed. Notice shall be mailed to the owner at such address as is shown on the tax rolls. The failure of the clerk to mail such notice shall not constitute a valid objection to holding the hearing as provided in this section or to any other action taken under the authority of this section.

(4)

At the time named in such notice, or to which an adjournment may be taken by the board, the board shall receive any objections of interested persons and may then or thereafter repeal or confirm such resolution with such amendments, if any, as may be desired by the board and which do not cause any additional property to be specially assessed. Assessments shall be levied against all property in the unit specially benefited by the improvements. Such assessment shall be based on frontage, and/or any other method deemed equitable by the board.

(5)

All objections to any such resolution on the grounds that it contains items which cannot be properly assessed against property, or that it is, for any default or defect in the passage or character of the resolution or the plans or specifications or estimate, void or voidable in whole or in part, or that it exceeds the power of the board, shall be made either in writing, and filed with the clerk at or before the time or adjourned time of such hearing, or shall be made orally at the hearing. Any objections not so made shall be considered as waived; and if any objection shall be made and overruled or shall not be sustained, the confirmation of the resolution shall be the final adjudication of the issues presented unless proper steps shall be taken in a court of competent jurisdiction to secure relief within 20 days from the date of board action on the resolution.

(6)

Whenever any resolution providing for the construction or reconstruction of assessable improvements and for the levying of special assessments upon benefited property for the payment thereof shall have been confirmed, as hereinabove provided, or at any time thereafter, the board may issue assessment bonds payable out of such assessments when collected. Said bonds shall mature not later than two years after the last installment in which said special assessments may be paid, as provided in subsection (11) of this section, and shall bear interest at not exceeding the maximum amount permitted by law.

Such assessment bonds shall be executed, shall have such provisions for redemption prior to maturity and shall be sold in the manner prescribed herein. The amount of such assessment bonds to be issued shall not exceed the amount of special assessments actually confirmed and levied by the board as provided in subsection (4) of this section.

(7)

At any time after the passage of the resolution authorizing the construction or reconstruction of assessable improvements has been confirmed as provided in subsection (4) of this section, the board may publish at least once in a newspaper of general circulation, published in the county, a notice calling for sealed bids to be received by the board on a date not earlier than 15 days from the first publication for the construction of the work. The notice shall refer in general terms to the extent and nature of the improvement or improvements. Bids may be requested for the work as a whole or for any part thereof separately. The board shall have the right to reject any or all bids, and if all bids are rejected the board may readvertise or may determine to do the work by county forces without contract.

(8)

Promptly after the completion of the work, the county engineer, who is hereby designated as the official to make the preliminary assessment of benefits from assessable improvements, shall prepare a preliminary assessment roll and file the same with the clerk, which roll shall contain the following:

a.

A description of abutting lots and parcels of land or lands within the unit which will benefit from such assessable improvements and the amount of such benefits to each such lot or parcel of land. Such lots and parcels shall include the property of the county and any school district or other political subdivision. There shall also be given the name of the owner of record of each lot or parcel as shown on the tax rolls.

b.

The total cost of the improvement and the amount of incidental expense.

(9)

The preliminary roll shall be advisory only and shall be subject to the action of the board as hereinafter provided. Upon the filing with the clerk of the preliminary assessment roll, the clerk shall publish at least once in a newspaper of general circulation, published in the county, and circulating in the district, a notice stating that at a meeting of the board to be held on a certain day and hour, not less than 15 days from the date of such publication, which meeting may be a regular, adjourned or special meeting, all interested persons may appear and file written objections to the confirmation of the preliminary assessment roll. Such notice shall describe the assessable improvements and the location thereof.

(10)

At the time and place stated in such notice, the board shall meet and receive the objections in writing of all interested persons as stated in such notice. The board may adjourn the hearing from time to time. After the completion thereof, the board shall either annul or sustain or modify in whole or in part the preliminary assessment as indicated on such roll, either by confirming the preliminary assessment against any or all lots or parcels described therein or by canceling, increasing or reducing the same, according to the special benefits which the board decided each such lot or parcel has received or will receive on account of such improvement. If any property which may be chargeable under this section shall have been omitted from the preliminary roll or if the preliminary assessment shall not have been made against it, the board may place on such roll an apportionment to such property. The board shall not confirm any assessment in excess of the special benefits to the property assessed, and the assessments so confirmed shall be in proportion to the special benefits. Forthwith after such confirmation, such assessment roll shall be delivered to the clerk. The assessment so made shall be final and conclusive as to each lot or parcel assessed unless proper steps are taken within 30 days in a court of competent jurisdiction to secure relief. If the assessment against any property shall be sustained or reduced or abated by the court, the clerk shall note that fact on the assessment roll opposite the description of the property affected thereby.

(11)

Any assessment may be paid at the office of the clerk within 30 days after the confirmation thereof, without interest. Thereafter all assessments shall be payable in equal installments, with interest at not exceeding the maximum rate permitted by law, or, if bonds are issued pursuant to this division, at a rate not to exceed one percent above the rate of interest at which such bonds are sold, from the expiration of said 60 days in each of the succeeding number of years which the board shall determine by resolution, not exceeding 40; provided, however, that the board may provide that any assessment may be paid at any time before due, together with interest accrued thereon to the date of payment, if such prior payment shall be permitted by the proceedings authorizing any assessment bonds or other obligations for the payment of which such special assessments have been pledged.

a.

All such special assessments may be collected by the tax collector at the same time as the ad valorem taxes of the unit and general county taxes are collected by the tax collector if the board shall, prior to the confirmation of the resolution ordering the improvements pursuant to subsection (4) hereof, have entered into an agreement with the property appraiser and otherwise met the requirements of F.S. § 197.0126.

b.

All assessments shall constitute a lien upon the property so assessed from the date of confirmation of the resolution ordering the improvement, of the same nature and to the same extent as the lien for general county taxes falling due in the same year or years in which such assessments or installments thereof fall due; and any assessment or installment not paid when due shall be collectible with such interest and with a reasonable attorney's fees and costs, but without penalties, by the unit by proceedings in a court of equity to foreclose the lien or assessments as a lien for mortgages is or may be foreclosed under the laws of the state; provided that any such proceedings to foreclose shall embrace all installments of principal remaining unpaid with accrued interest thereon, which installments shall, by virtue of the institution of such proceedings, immediately become due and payable. The collection procedure described herein shall be an additional or alternative method to the method of collection described in subsection a. of this subsection.

c.

Nevertheless, if prior to any sale of the property under decree of foreclosure in such proceedings, payment be made of the installment or installments which are shown to be due under the provisions of the resolution passes pursuant to subsection (10) of this section, and by this subsection, and all costs, including interest and attorney's fees, such payment shall have the effect of restoring the remaining installments to their original maturities as provided by the resolution passed pursuant to this subsection; and the proceedings shall be dismissed.

d.

It shall be the duty of the board to enforce the prompt collection of assessment by the means herein provided, and such duty may be enforced at the suit of any holder of bonds issued under this division in a court of competent jurisdiction by mandamus or other appropriate proceedings or action.

e.

Not later than 30 days after the annual installments are due and payable it shall be the duty of the board to direct the attorney or attorneys whom the board shall then designate, to institute action within two months after such direction to enforce the collection of all special assessments for assessable improvements made under this section and remaining due and unpaid at the time of such direction. Such action shall be prosecuted in the manner and under the conditions in and under which mortgages are foreclosed under the laws of the state.

f.

It shall be lawful to join in one action the collection of assessments against any or all property assessed by virtue of the same assessment roll unless the court shall deem such joinder prejudicial to the interest of any defendant. The court shall allow a reasonable attorney's fee for the attorney or attorneys of the unit, and the same shall be collectible as a part of or in addition to the costs of the action.

g.

At the sale pursuant to decree in any such action, the unit may be a purchaser to the same extent as an individual person or corporation, except that the part of the purchase price represented by the assessments sued upon and the interest thereon need not be paid in cash. Property so acquired by a unit may be sold or otherwise disposed of, the proceeds of such disposition to be placed in such fund as provided by any resolution authorizing the issuance of assessment bonds; provided, however, that no sale or other disposition thereof shall be made unless the notice calling for bids thereof to be received at a stated time and place shall have been published in a newspaper of general circulation, published in the county, at least 20 days prior to such disposition.

(12)

All assessments and charges made under the provisions of this section for the payment of all or any part of the cost of any assessable improvements for which assessment bonds shall have been issued under the provisions of this division, or which have been pledged as additional security for any other bonds or obligations issued under this division, shall be used for the payment of principal of or interest on such assessment bonds or such other bonds or obligations.

(13)

The county and the school district and any other political subdivision wholly or partly within the unit shall possess the same power and be subject to the same duties and liabilities in respect to assessment under this section affecting the real estate of such county, school district or other political subdivision which private owners of real estate possess or are subject hereunder; and such real estate of any such county, school district and political subdivision shall be subject to liens for said assessments in all cases where the same property would be subject to such liens had it at the time the lien attached been owned by a private owner.

(14)

If any special assessment made under the provisions of this division to defray the whole or any part of the expense of any such improvement shall be deemed by the board to be inadequate to meet the obligation owed to bondholders, the board may adjust the duration of and the interest penalty on installment payments of the assessment so that payments of special assessments shall be sufficient to satisfy the contractual obligation owed by the unit to bondholders. However, such adjustment shall not have the effect of increasing the special assessment of any property, including the effect of increasing the amount of assessment of any property in proportion to the amount of benefits conferred on that property, nor shall such adjustment increase the interest rate or the installment payment period beyond the interest rate and payment period set forth in subsection (11) of this section. Further, the board, in adjusting the interest rates and the period of payment of assessments, shall follow the provisions of this section providing for notice and hearing to interested persons and providing for passage of resolutions establishing special assessments.

(15)

Notwithstanding any provision in this section to the contrary:

a.

The county may add an amount to each installment of an assessment equal to the estimated prorata share of the costs of collecting the assessments, including, without limitation:

1.

The estimated amount of discount which the property owners may receive if the assessment installments are placed on the tax roll pursuant to F.S. § 197.3631; and

2.

Amounts owing to the tax collector for placing such installments on the tax roll;

b.

Subsequent to issuance of bonds, the assessments may only be prepaid in whole provided interest thereon is paid to the next date on which such bonds may be redeemed in accordance with the terms of the resolution authorizing the bonds;

c.

Proceeds of assessments may be used to pay collection and administration costs and to fund a debt service reserve account in addition to paying principal of, redemption premium, if any, and interest on assessment bonds;

d.

The county shall establish by resolution the procedure by which bills will be sent out, the amount of the installments, the amount of interest accruing thereon (including the period of time during which an assessment will accrue interest) and all other related matters;

e.

To the extent of any conflict between the provisions of this section and the ad valorem tax roll collection procedure in F.S. § 197.3631, the provisions of this section shall be superseded by such statute; and

f.

If not prepaid, special assessments may be payable in equal principal installments or equal principal and interest installments or in such other manner as may be provided by resolution.

(Ord. No. 85-32, § 2; Ord. No. 93-58, § 1; Ord. No. 93-46, § 1)