§ 24-40.4. Preliminary assessment roll; notice; objections.  


Latest version.
  • Upon adoption of a resolution authorizing improvements hereunder, such improvements shall be constructed or accomplished as directed by the board. Upon completion of the improvements, or upon such earlier date as a reliable estimate of the cost of such improvements can be made, a special assessment of cost against each lot or parcel of land to be benefitted by such improvements shall be prepared. The board shall then publish at least once in a newspaper of general circulation in the county a notice stating that the preliminary improvement assessment roll has been prepared, is on file in the office of the clerk of the board, and is open to public inspection, and that at a public hearing before the board on a certain day and hour, not earlier than twenty (20) days from the date of publication, the board will hear objections of all interested persons to the preliminary assessments. Such notice shall contain at least the following information: the name of the local governing board; a geographic depiction of the property subject to the assessment; the proposed schedule of the assessment of the uniform method of collections described in section 197.3632, Florida Statutes, will be used; the fact that the assessment will be collected by the tax collector; and a statement that all affected property owners have the right to appear at the public hearing and the right to file written objections within twenty (20) days of the publication of the notice. In addition, the board will cause notice of the public hearing to be mailed by first-class United States mail to be distributed as provided herein. The notice by mail shall be sent to each person owning property subject to the assessment and shall include the following information: the purpose of the assessment; the total amount to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the local government will collect by the assessment; if the uniform method of collections described in section 197.3632, Florida Statutes, will be used; 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; a statement that all affected property owners have a right to appeal at the hearing and to file written objections with the local governing board within twenty (20) days of the notice; and the date, time and place of the hearing. At the public hearing or any continuation thereof, the board shall receive the written objections and shall hear testimony for therein. The board may adjust the assessment or the application of the assessment to any affected property based on the benefit which the board will provide or has provided to the property with the revenue generated by the assessment, or may approve or modify, in whole or in part, the preliminary special assessment roll according to the special benefits which the board determines each lot or parcel of land will receive by virtue of the improvements. If the board adopts the assessment roll, it shall specify the unit of measurement for the assessment and the amount of the assessment. The assessments as approved or modified shall be final and conclusive except as the same may be modified in accordance with section 24-44.10 hereof and shall constitute the special assessment roll.

(Ord. No. 90-1, § 4, 1-16-90)