§ 98-50. Fire service non-ad valorem special assessment.

5.01 There is hereby created a Fire Service Municipal Services Benefit Unit for the unincorporated area of Brevard County, Florida and newly incorporated Town of Grant-Valkaria. The Board of County Commissioners shall serve as the governing body of the unit and may, in the performance of their duties and authority as that governing body, exercise all powers provided for by law.

A non-ad valorem special assessment for fire service is hereby established and imposed upon all improved properties located within the benefit unit. Unless a lien exemption applies, the Fire Service Non-Ad Valorem Special Assessment shall constitute a lien upon all real property against which the special assessment has been levied.

5.02 The amount of such Fire Service Non-Ad Valorem Special Assessment shall be established at the rate or amount determined, from time to time, by using the methodology set forth in section 98-51 of this article.

5.03 Certain governmental and not-for-profit properties are exempt from the fire service non-ad valorem special assessment. See section 98-52 for a list of exemptions.

5.04 The special assessment will be collected utilizing the uniform method for the levy, collection and enforcement of non-ad valorem assessments as provided under F.S § 197.3632.

5.05 In each year, the Fire Service Non-Ad Valorem Special Assessment shall be imposed against all improved real property in the benefit unit if such property is improved on the 30th day of September prior to the fiscal year in which the Fire Service Non-Ad Valorem Special Assessment is imposed. The Fire Service Non-Ad Valorem Special Assessment shall be applied to each unit, lot or parcel.

5.06 The procedure for levying and collecting the special assessment shall conform to law.

(Ord. No. 06-045, § 5, 8-8-06)