§ 262-401. Special assessments.

The board may provide for the construction or reconstruction of assessable improvements as defined in subsection 262-367(1), and for the levying of special assessments upon benefited property for the payment thereof, under the provisions of this section.

Such special assessments may be levied and assessed in either of the alternate methods provided in subsections (1) and (2) below, and except for such procedure, all the other provisions of this section and this article shall apply to levy of such special assessments under either subsection (1) or subsection (2) hereof.

The initial proceeding under subsection (1) or subsection (2) of this section 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. The resolution ordering any such improvement may give any short and convenient designation to each improvement ordered thereby, and the property against which assessments are to be made for the cost of such improvement may give any short and convenient designation to each improvement ordered thereby, and the property against which assessments are to be made for the cost of such improvement may be designated as an assessment district, followed by a letter or number or name to distinguish it from other assessment districts, after which it shall be sufficient to refer to such improvement and property by such designation in all proceedings and assessments, except in the notices required by this section.

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

(1)

Printing and publishing notices and proceedings;

(2)

Costs of abstracts of title; and

(3)

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, financial expenses upon the sale of assessment bonds or any other obligations issued hereunder for which such special assessment bonds or any other obligations issued hereunder for which such special assessments are to be pledged, and interest prior to and until not more than two years after the completion of said assessable improvements. 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 district engineer shall next prepare in duplicate a tentative apportionment of the estimated total cost of the improvement as between the district and each lot or parcel of land subject to special assessment under the resolution, such apportionment to be made in accordance with the provisions of the resolution and in relation to apportionment of cost provided herein for the preliminary assessment roll. Such tentative apportionment of total estimated cost shall not be held to limit or restrict the duties of the engineer in the preparation of such preliminary assessment roll under subsection (1) hereof. One of the duplicates of such plans, specifications and estimates and such tentative apportionment shall be filed with the secretary of the board and the other duplicate shall be retained by the engineer in his files, all thereof to remain open to public inspection.

(1)

If the special assessments are to be levied under this subsection (1) the secretary of the board upon filing with him of such plans, specification, estimates and tentative apportionment of cost shall publish once in a newspaper published in the county and of general circulation in the district, a notice stating that at a meeting of the board on a certain day and hour, not earlier than 15 days from such publication, 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 tentative apportionment of cost thereof are on file with the secretary of the board.

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.

All objections to any such resolution on the ground 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 in writing in person or by attorney, and filed with the secretary of the board at or before the time or adjourned time of such hearing. Any objections against the making of any assessable improvements 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 issue presented unless proper steps shall be taken in a court of competent jurisdiction to secure relief.

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, and said special assessments are levied under this subsection (1) as hereinabove provided, or at any time thereafter, the board may issue assessment bonds payable out of such assessments when collected. Such bonds shall mature not later than two years after the maturity of the last annual installment in which said special assessments may be paid, as provided in subsection (3) hereof, and shall bear such interest as the board may determine not to exceed ten percent per annum. Such assessment bonds shall be executed, shall have such provisions for redemption prior to maturity, shall be sold in the manner and be subject to all of the applicable provisions contained in this article applicable to other bonds, except as the same are inconsistent with the provisions of this section. The amount of such assessment bonds for any assessable improvement, prior to the confirmation of the preliminary assessment roll provided for in this subsection (1) shall not exceed the estimated amount of the cost of such assessable improvements which are to be specially assessed against the lands and real estate of the engineer referred to in this section.

After the passage of the resolution authorizing the construction or reconstruction of assessable improvements has been confirmed as provided for above where special assessments are levied under subsection (1) or after the final confirmation of the assessment roll where such assessments are levied under subsection (2), the board may publish at least once in a newspaper published in the county and of general circulation in the district, 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, unless in the initial resolution the board shall have declared its intention to have the work done by district forces without contract. The notice shall refer in general terms to the extent and nature of the improvements and may identify the same by the short designation indicated in the initial resolution and by reference to the plans and specifications on file. If the initial resolution shall have given two or more alternative descriptions of the assessable improvements as to its material, nature, character and size, and if the board shall not have theretofore determined upon a definite description, the notice shall call for bids upon each of such descriptions. Bids may be requested for the work as a whole or for any part thereof separately and bids may be asked for any one or more of such assessable improvements authorized by the same or different resolutions, but any bid covering work upon more than one improvement shall be in such form as to permit a separation of cost as to each improvement. The notice shall require bidders to file with their bids either a certified check drawn upon an incorporated bank or trust company in such amount or percentage of their respective bids, as the board shall deem advisable, or a bid bond in like amount with corporate surety satisfactory to the board to insure the execution of a contract to carry out the work in accordance with such plans and specifications and insure the filing at the making of such contract, of a bond in the amount of the contract price with corporate surety satisfactory to the board conditioned for the performance of the work in accordance with such contract. 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 the district forces without contract.

Promptly after the completion of the work, in the case of special assessments levied under subsection (1), the engineer for the district, who is hereby designated as the official of the district to make the preliminary assessment of benefits from assessable improvements, shall prepare a preliminary assessment roll and file the same with the secretary of the board which roll shall contain the following:

a.

A description of abutting lots and parcels of land or lands 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 where practicable, and in all cases there shall be given a statement of the method of assessment used by the engineer for determining the benefits.

b.

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

The preliminary roll shall be advisory only and shall be subject to the action of the board as hereafter provided. Upon the filing with the secretary of the board of the preliminary assessment roll, the secretary of the board shall publish at least once in a newspaper published in the county and of general circulation 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 such roll. Such notice shall state the class of the assessable improvements and the location thereof by terminal points and route.

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 prima facie assessment as indicated on such roll, either by confirming the prima facie assessment against any or all lots or parcels described therein or by cancelling, increasing or reducing the same, according to the special benefits which the board decides 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 prima facie 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 secretary of the board. The assessment so made shall be final and conclusive as to each lot or parcel assessed unless proper steps be taken 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 secretary of the board shall note that fact on the assessment roll opposite the description of the property affected thereby. The amount of the special assessment against any lot or parcel which may be abated by the court, unless the assessment upon all benefited property be abated, or the amount by which such assessment is so reduced, may by resolution of the board be made chargeable against the district at large; or, at the discretion of the board, a new assessment roll may be prepared and confirmed in the manner hereinabove provided for the preparation and confirmation of the original assessment roll.

Pending final confirmation of such special assessments in the manner provided in this section (1), the district shall have a lien on all such lands and real estate after the confirmation of the initial resolution, in the manner provided in this subsection (1).

(2)

The district engineer, under the procedure provided for in this subsection (2) shall next, after the passage of the initial resolution and filing of the plans and estimates of cost by the district engineer, prepare an assessment roll for the district in duplicate, which assessment roll shall contain an apportionment of the estimated total cost of the improvement as between the district and each lot or parcel of land subject to the special assessment under the initial resolution, such apportionment to be made in accordance with the provisions of the initial resolution. One of the duplicates of said assessment roll shall be filed with the secretary of the board and the other duplicate shall be retained by the district engineer in his files, all thereof to remain open to public inspection.

Upon the completion and filing of said assessment roll the secretary to the board shall cause a copy thereof to be published once in a newspaper published in the county and of general circulation in the district, together with a notice directed to all property owners interested in said special assessments stating that at a meeting of the board on a certain day and hour, not earlier than 15 days from such publication, the board sitting as an equalizing board, will hear objections of all interested persons to the final confirmation of such assessment roll, and will finally confirm such assessment roll or take such action relative thereto as it deems necessary and advisable.

At the time and place named in the notice provided for in the above paragraph, the board shall meet as an equalizing board to hear and consider any and all complaints as to said special assessments, and shall adjust and equalize the said special assessments on a basis of justice and right, and when so equalized and approved such special assessments shall stand confirmed and remain legal, valid and binding liens upon the properties upon which such special assessments are made, until paid in accordance with the provisions of this article; provided, however, that upon the completion of such improvements, if the actual cost of such assessable improvements is less than the amount of such special assessments levied, the district shall rebate to the owners of any properties which shall have been specially assessed for such assessable improvements the difference in the special assessments as originally made, levied and confirmed, and the proportionate part of the actual cost of said assessable improvements as finally determined upon the completion of said assessable improvements; and in the event that the actual cost of said assessable improvements shall be more than the amount of such special assessments confirmed and levied, finally determined upon the completion of said assessable improvements, the proportionate part of such excess cost of such assessable improvements may be levied against all of the lands and properties against which such special assessments were originally levied, or, in the alternative, the board may, in its discretion, pay such excess cost from any legally available funds.

All objections to any such assessment roll on the ground 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 assessment roll 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 in writing in person or by attorney, and filed with the secretary of the board at or before the time or adjourned time of such hearing on the assessment roll. Any objections against the making of any assessable improvements not so made shall be considered as waived, and if any objections shall be made and overruled or shall not be sustained, the confirmation of the assessment roll shall be the final adjudication of the issue presented unless proper steps shall be taken in a court of competent jurisdiction to secure relief.

All the provisions of subsection (1) not inconsistent with this subsection (2) shall apply to the levy of special assessments under this subsection (2).

(3)

After the assessment roll has been confirmed, the board shall publish a notice in a newspaper of general circulation in the county, once a week for two consecutive weeks, stating that any assessment may be paid without interest at the office of the district, on or before 60 days from the date of the first publication of the notice. Thereafter all assessments shall be payable in equal annual installments, with interest not to exceed ten percent per annum from the expiration of said 60 days in each of the succeeding 20 calendar years at the time or times in each year at which general county taxes are payable; provided, however, that the district may by resolution fix a shorter fall due, and any assessment or installment not paid when due shall be collectable with such interest and with a reasonable attorney's fees and costs, but without penalties, by the district by proceedings in a court of equity to foreclose the line of 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. 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 subsections (1) and (2) of this section, and by this subsection (3) and all costs, including interest and reasonable 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 (3) and the proceedings shall be dismissed. 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 act in a court of competent jurisdiction by mandamus or other appropriate proceedings or action. 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 for the district to institute actions 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. 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 for the district and the same shall be collectable as a part of or in addition to the costs of the action. At the sale pursuant to decree in any such action, the district 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 the interest thereon need not be paid in cash. Property so acquired by the district may be sold or otherwise disposed of.

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 article, or which have been pledged as additional security for any other bonds or obligations issued under this article shall be maintained in a special fund or funds and be used only for the payment of principal or interest on such assessment bonds or other bonds or obligations.

The county and each school district and other political subdivision wholly or partly within the district shall be subject to the same duties and liabilities in respect of assessments 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 to 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, however no lien shall be foreclosed against any political subdivision or agency of the State of Florida. Other legal remedies shall remain available.

(Laws of Fla. ch. 74-462, § 35)