It being recognized that the value of the benefits accrued by virtue of this division
directly benefits all lots, tracts, parcels, cooperative parcels and condominium parcels
within the unit, the county commission is hereby authorized to levy an annual service
charge against each lot, tract, parcel, cooperative parcel, and condominium parcel
within the unit for the purposes set forth herein. The service charge imposed hereunder
shall constitute a lien on all real property of the unit as of the date ad valorem
taxes become liens. Unless fully paid and discharged or barred by law, said annual
service charges shall remain liens equal in rank and dignity with the lien of county
ad valorem taxes and superior in rank and dignity to all other liens, encumbrances,
titles and claims in, to or against the real property involved. If the annual assessment
levied on a lot is not paid, a tax certificate pertaining to the lot will be sold
by the tax collector as set forth in chapter 197, Florida Statutes.
