§ 2-342. Procedure for utilizing special assessments.

(a)

Agreement to reimburse the county property appraiser and the county tax collector. In order to use the uniform method for the levy, collection, and enforcement of the non-ad valorem assessments, the city is authorized to enter into a written agreement with the county property appraiser and the county tax collector providing for the reimbursement of their costs incurred in the administration and collection of the non-ad valorem assessments levied under this section.

(b)

Adoption of a resolution. The city will comply with all statutory notice prerequisites set forth in F.S. § 197.3632. The city council will adopt a resolution in accordance with F.S. § 197.3632(3), which resolution shall state the following:

(1)

The city's intent to use the uniform method of collecting non-ad valorem assessments.

(2)

The city's need for the imposition of the non-ad valorem assessments.

(3)

The entire city is declared a special-assessment district, with individual properties being subject to the non-ad valorem assessment from time to time if and when code violations are remedied and/or abated by the city.

(c)

Annual non-ad valorem assessment roll. Each year, the city council will approve a non-ad valorem assessment roll at a public hearing between January 1 and September 15. The non-ad valorem assessment roll will be comprised of properties that have had levied against them non-ad valorem assessments under this section, and such assessments have not otherwise been paid in full prior to approval on the roll.

(1)

The city manager, or his/her designee, is authorized and directed each year to prepare the notice that must be sent by first-class United States mail, as required by F.S. § 197.3632(4)(b).

(2)

The notice to be sent by first-class United States mail will be sent to each person owning property that will be on the non-ad valorem assessment roll and will include the following:

a.

The purpose of the assessment.

b.

The total amount to be levied against the parcel, which includes the actual cost incurred by the city.

c.

A statement that failure to pay the assessment will cause a tax certificate to be issued against the property, which may result in a loss of title.

d.

A statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within twenty (20) days of the notice.

e.

The date, time, and place of the hearing.

(3)

Upon its approval by city council, the non-ad valorem assessment roll will be certified to the tax collector as required by law.

(Ord. No. 18-04 , § 1, 5-22-18)