§ 94-235. Method of collection of annual special assessments and service fees.

(a)

Annual special assessments shall be collected and enforced in the same manner that ad valorem taxes are collected, including but not limited to provisions relating to discount for early payment, prepayment by installment method, penalty for delinquent payment, and issuance of tax certificates and tax deeds for nonpayment as provided for in F.S. § 197.3631, as amended. A tax certificate may not be sold on, nor any lien created in, property owned by any governmental agency.

(b)

Any owner of improved real property that is tax exempt or exempt from special assessments, and/or does not receive a property tax bill, but receives collection, recycling and/or disposal services will be manually invoiced by the director in November of each year for the entire annual amount of the service fees for solid waste collection, recycling and disposal services received. These fees shall be calculated in the same manner as assessments, as established in the rate resolution.

(Code 1979, § 12-36; Ord. No. 2002-57, § 5, 11-12-02; Ord. No. 14-03, § 23, 1-28-14)

Editor's note

Ord. No. 14-03, § 23, adopted January 28, 2014, amended § 94-235 to read as set out herein. Previously § 94-235 was titled method of collection of annual special assessments.