§ 94-234. Preparation and certification of annual special assessment rolls to tax collector.

(a)

On or before September 15 the director shall cause to be prepared the annual special assessment rolls based on information provided by the property appraiser. Such rolls shall contain a summary description of each parcel of improved real property within the applicable benefit unit or area of the county, the name and address of the owner of each such parcel, the rate classification applicable to each parcel of improved real property as specified in the rate resolution and the amount of the special assessment applicable to each parcel of improved real property. The summary description of each parcel of improved real property shall be in such detail as to permit ready identification of each parcel on the real property assessment roll.

(b)

The board of county commissioners shall, at any regular or special meeting on or before September 15, review the annual special assessment rolls prepared by the director for its conformity with the rate resolution provided for in section 94-233. The board shall make such changes or additions as necessary to conform such rolls with the rate resolutions. If upon the completion of such review the board is satisfied that the annual special assessment rolls have been prepared in conformity with the rate resolution, it shall ratify and confirm such rolls and certify the rolls to the tax collector for collection.

(c)

If any classification of improved real property designated in the rate resolution requires an individual calculation of an annual special assessment, the director shall calculate and determine such annual special assessment.

(d)

If the special assessments are increased or decreased from that imposed in the prior year, or if any special assessment is added, the procedures required by state law for the establishment and collection of a new non-ad valorem special assessments, including a public hearing, if required, shall be followed. Compliance with the requirements of state law shall be deemed compliance with the terms of this article in the event of any variance in procedures established by state law and procedures established by this article.

(Code 1979, § 12-35; Ord. No. 97-25, § 1, 7-22-97; Ord. No. 14-03, § 22, 1-28-14)

State law reference

Hearing to determine assessment, F.S. § 197.3632(4).