§ 24-40.7. Assessments for any special improvements.

(a)

All such assessments for any such special improvements made under the provisions of this division shall constitute liens upon the property especially improved and assessed from the date of filing in the public records of Hernando County of the assessment liens. Said liens shall be superior to any other lien or encumbrances, recorded or unrecorded, against the property taxes for the year in which said lien was imposed or any prior year. Collection of such special improvement assessment liens shall be made by foreclosure suit in a court of competent jurisdiction, and it shall be lawful to join in any such suit for foreclosure one (1) or more lots or parcels of land, by whosoever owned, upon which such liens are delinquent, if assessed for special improvements made under the provisions of this division; provided, that failure to pay any installment of principal or interest on any assessment lien when such installments shall become due shall, without notice or other proceedings, cause all installments of principal remaining unpaid to be forthwith due and payable with interest due thereon at date of default. In any suit for foreclosure, the plaintiff shall be entitled to suit costs and reasonable attorney's fees.

(b)

In addition, where the resolution authorizing the improvements has directed the collection of special assessments in the manner provided for collection of ad valorem taxes, any assessment(s) or installment(s) not paid when due may be collected in that manner as authorized by section 197.3632, Florida Statutes, or as may be authorized under subsequent general or special laws. Any provisions regarding the use of ad valorem tax collection procedures with which the procedures hereof are or become in conflict shall supersede the requirements of this division, and the use of such provisions in conjunction with the authority and procedures hereby established is expressly authorized.

(c)

Upon the subdividing or sale of less than an entire lot or parcel against which a special assessment lien has been established, all installments of principal remaining paid and interest due thereon shall be due and payable without notice or other proceedings, and the county may, at any time after such sale or subdividing, institute foreclosure proceedings for the collection of all principal or interest on any or all portions of a lot or parcel against which the lien has been established.

(Ord. No. 90-1, § 7, 1-16-90)