§ 24-1160. Assessments, levy, and lien provisions.

It being recognized that the value of the benefits accrued by virtue of this division directly benefits equally all lots, tracts, lots, cooperative lots and condominium lots within the unit, the county commission is hereby authorized to levy an annual assessment against each lot, tract, lot, cooperative lot and condominium lot within the unit for the purposes set forth herein. The 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 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. 2004-19, § V, 9-28-04)