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 or special assessment against each lot, tract, parcel, cooperative
parcel, and condominium parcel within the unit for the purposes set forth herein.
The service charge or special assessment 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 special
assessment 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.
(Ord. No. 98-29, § 5, 11-24-98)
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