It being recognized that the value of the benefits accrued by virtue of this division
directly benefits equally 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 or assessments 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.