§ 8-139. Adopting uniform method of levying and collecting non-ad valorem assessments for the abatement of unsafe structures.

(a)

For each year in which the majority of the board of county commissioners votes to use the uniform method to collect unpaid unsafe building abatement liens, the board shall adopt an enabling resolution at a public hearing prior to January 1 or, if the property appraiser, tax collector, and board of county commissioners agree, March 1. The resolution shall state the board of county commissioners' intent to collect unpaid unsafe building abatement liens by means of the uniform non-ad valorem collection method, the need for the levy, the legal descriptions of the real properties subject to the levy.

(b)

The board of county commissioners shall then send the enabling resolution to the property appraiser, tax collector, and the Florida Department of Revenue by January 10 or, if the property appraiser, tax collector, and board of county commissioners' agree, by March 10. The board of county commissioners shall send the enabling resolution in the manner required by Florida law and any applicable administrative rules of the Florida Department of Revenue.

(c)

The board of county commissioners shall adopt and certify a non-ad valorem assessment roll prior to July 1 in the manner required by Florida law and any applicable administrative rules of the Florida Department of Revenue.

(d)

All assessments imposed pursuant to this part will be included in the combined notice of ad valorem taxes and non-ad valorem assessments as provided in F.S. § 197.3635. Non-ad valorem assessments collected pursuant to this part are subject to all collection provisions in F.S. § 197.3632, including provisions relating to discount for early payment, prepayment by installment method, deferred payment, penalty for delinquent payment, and issuance and sale of tax certificates and tax deeds for nonpayment.

(e)

The board of county commissioners shall compensate the Hernando County Property Appraiser and the Hernando County Tax Collector for their costs in levying and collecting the special assessments provided for herein, at the applicable statutory rates, pursuant to the existing interlocal agreements entered into by Hernando County with the Hernando County Property Appraiser and with the Hernando County Tax Collector.

(Ord. No. 2014-19, § 3, 9-9-14)