§ 24-1000. Assessments, levy, and lien provisions.

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 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 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. 2000-17, § V, 12-19-00)