§ 24-27. Procedure.

Upon the adoption of a resolution by the board of county commissioners finding that a road within the unincorporated area of the county is in need of road improvements, and further finding that the road improvement project is one which is appropriate for the cost, or a portion of the cost, to be paid by special assessments by all abutting property owners, the board of county commissioners is hereby authorized and empowered to levy special assessments against all abutting property owners to pay the cost, or a portion of the cost, of the road improvement project upon compliance with the following procedure:

(1)

Hearing; notice generally. The board of county commissioners shall, upon its own initiation, adopt a resolution describing the proposed road improvement project, and setting the date of a public hearing on the question as to whether or not a special assessment shall be levied to pay the cost, or a portion of the cost, of the road improvement project. Notice of the hearing shall be given in writing to each property owner abutting the road to be improved with such notices to be mailed by certified mail, return receipt requested, to the address shown on the then current tax assessment rolls of the county. The notices shall be postmarked at least ten (10) days prior to the date of the hearing.

(2)

Publication of notice. Additionally, notice of the hearing shall be published once in a newspaper of general circulation in the county at least seven (7) days prior to the date of the hearing.

(3)

Specifics of notice. Notice referred to above shall specify the beginning and ending points of the road improvement project, the type of road improvement to be made, the estimated cost of the road improvement and the proposed method or alternative methods for the payment of the cost of the improvement.

(4)

Consideration of public comments; adoption of resolution. The board of county commissioners shall consider all comments and information provided at the public hearing and all other information deemed relevant by the board and if the road improvement project is to be authorized, the board of county commissioners shall adopt a resolution authorizing the commencement of the project, specifying the beginning and ending points of the project, specifying the type and scope of the project, specifying the estimated cost of the project and the method of payment of such costs and any other special instructions or conditions imposed by the board.

(5)

Preparation of preliminary assessment roll; contents thereof. Upon adoption of the resolution authorizing commencement of the project, a preliminary assessment roll showing the properties to be assessed in accordance with the method of assessment provided for by the board shall be prepared by the county engineer or such other county agency as may be designated by the board of county commissioners and filed with the board of county commissioners. The preliminary assessment roll shall show at least the following information: The lots and lands assessed, the amount of the assessment against each lot or parcel of land if the assessment is to be paid in installments, and the number of annual installments in which the assessment is divided shall be entered and shown upon the preliminary assessment roll.

(6)

Notice of preliminary assessments. Upon completion of the preliminary assessment roll, a notice of the preliminary assessment for each parcel shall be mailed to the address of each affected property owner as shown by the then-current tax assessment rolls of the county.

(7)

Preparation of final assessment roll; contents. Upon completion of the road improvement project, the county engineer or such other county agency as may be designated by the board of county commissioners shall certify to the board of county commissioners the final cost of the project and shall prepare a final assessment roll which shall contain the same information as the preliminary assessment roll except that the amount of the assessments shall be modified to reflect the certified cost of the project.

(8)

Notice of final assessment roll. Upon completion of the final assessment roll, and the filing of it with the board of county commissioners, a notice of the final assessment for each parcel shall be mailed to the address of each affected property owner as shown by the then-current tax assessment rolls of the county.

(9)

Notice of hearing on final assessment. Along with the final assessment roll, there shall be mailed a notice specifying a date and time for a public hearing at which property owners may appear before the board of county commissioners to present any complaints relative to the special assessments.

(10)

Adjustment; recordation. After hearing any complaints and comments of any property owners, the board of county commissioners may equalize, adjust or otherwise alter any special assessments so as to insure that no undue hardships are created. At the conclusion of the hearing, the special assessments shall be recorded by the clerk to the board in a special book to be known as the Official Records of Hernando County maintained by the clerk of the circuit court and such record of the lien shall constitute prima facie evidence of its validity. Any challengers to the validity of any such lien shall be contested in a court of competent jurisdiction within thirty (30) days from the date of the recording of the lien; otherwise, any action to contest any such lien shall be barred.

(11)

When due; nature; interest. The special assessments shall be payable at the time and in the manner stated in the board's resolution authorizing commencement of the project and such special assessments shall remain liens, coequal with the lien of all state, county, district and municipal taxes, superior in dignity to all of the liens, title and claims, until paid. Any assessment not paid when due and payable shall have added thereto a penalty at the rate of one percent per month until paid.

(12)

Foreclosure of lien. Upon the failure of any assessment, or installment thereof, to be paid within one year of the date due and payable, the board of county commissioners shall cause the necessary legal proceedings to be brought by the county attorney to foreclose the entire balance of the special assessment lien including penalties, court costs and reasonable attorney's fees assessed as part of the foreclosure proceeding. The foreclosure proceeding shall be prosecuted to a sale and conveyance of the property involved in such proceeding as now provided by law in suits to foreclose mortgages.

(Ord. No. 82-9, § 2, 9-14-82)