§ 24-40.2. Power of the board of county commissioners to provide for special assessments.

(a)

The board is hereby empowered to provide for the following kinds of improvements (hereafter "improvements") by levying and collecting in the unincorporated areas of the county special assessments on the real property specifically benefitted thereby:

(1)

The construction, reconstruction, repair, paving, repaving, surfacing, widening, guttering, lighting and draining of streets, boulevards, roads, alleys and sidewalks.

(2)

The construction, reconstruction, repair, renovation, excavation, dredging, grading, stabilization and upgrading of greenbelts; swales; culverts; sanitary sewers; storm outfalls; canals; primary, secondary, and tertiary drains; waterbodies; marshlands; natural areas; and all or part of a comprehensive stormwater management system, including the necessary appurtenances and structures thereto, and including, but not limited to, dams, weirs and pumps;

(3)

The construction or reconstruction of water and/or sewer mains, laterals, and other distribution facilities, including the necessary appurtenances thereto;

(4)

The draining and reclamation of wet, low, or overflowed lands; and

(5)

The construction, reconstruction and repair of seawalls and other structures for the prevention or control of erosion.

(b)

(1)

The board may include in the assessments all or any of the cost of the improvements, whether incurred before or after the improvements are authorized by the board. The cost of the improvements may include, without limitation, construction or reconstruction; the cost of property, rights, easements and franchises; financing charges and interest payable; or discounts and the like provided in connection with financing the cost of the improvements; the cost of plans, specifications, surveys, title assurances and estimates of any kind; the cost of engineering, design, construction and acquisition of improvements; salaries, reasonable overhead, and administrative expenses of county staff and officials; expenses necessary or incident to determining the feasibility or practicability of the improvement; and such other expenses as may be necessary or incident to the planning, financing, or construction of improvements as herein authorized.

(2)

When the board determines that an unpaved county road, street, boulevard or alley should be paved, the board may levy and collect special assessments on the real property specially benefitted thereby, with such assessments to be based upon the total project cost less the actual maintenance costs expended by the County on the road, street, boulevard or alley for the prior seven (7) consecutive fiscal years, apportioned among benefitted lots or parcels of property. For purposes of this paragraph, "total project cost" shall be synonymous with the cost of improvements as that term is used in paragraph (b)(1) hereof.

(c)

Special assessments, as authorized herein, may be levied only on real property benefitted thereby, and each such assessment shall not exceed the value of the benefit received by the specially assessed property. The special assessments made against each specifically benefitted property shall be based upon an apportionment among all such properties of the total cost of the improvement as identified by the board or, as to improvements described in paragraph (b)(2) above, based on apportionment of the project cost pursuant to the terms of that paragraph, which apportionment shall be as deemed just and equitable by the board in each case, and shall be reflected in the special assessment roll.

(d)

The board may consider authorizing improvements and special assessments therefor as provided herein, either:

(1)

Upon its own, identifying the nature and extent of the improvements to be considered; or

(2)

Upon a citizen petition, pursuant to policies to be adopted by the board of county commissioners.

(Ord. No. 90-1, § 2, 1-16-90; Ord. No. 2009-08, § 1, 8-11-09; Ord. No. 2013-10, § 1, 4-9-13)