§ 254-71. Special assessments.

(a)

Subject to the limitations of this section, in July of each year, after notice to the persons affected by publication and by mail, at the meeting and hearing to adopt the annual district budget, the district board shall announce its intention to assess, equalize, levy and collect a special assessment from the owners of oceanfront lands to be specially benefited by the construction, operation or maintenance of erosion prevention facilities, or beach restoration, in the ensuing year, and, after hearing any objections thereto, shall adopt a resolution estimating the cost of such erosion prevention or restoration, determining the necessity thereof, and determining to proceed therewith, after approval of the district budget by the county board, and receipt of the proceeds of the tax levied and collected therefor.

(b)

In July of each succeeding year, the district board, after notice by publication and by mail to the persons affected, at the meeting and hearing to adopt the annual district budget, shall hear any further objections by any affected persons to the proposed assessment to be assessed and levied against oceanfront lands, for the benefits received from the construction, operation and maintenance of erosion prevention facilities or beach restoration completed in the preceding year. The district board shall consider all objections and protests, if any, and shall, by resolution, confirm, amend, modify or rescind its determination to make such assessments.

(c)

Thereafter, the district board shall, if it determines to proceed to make such assessments, divide the district's oceanfront lands into major divisions known as areas, and divide the areas into smaller divisions known as zones. Areas shall be determined by the construction, maintenance and operation of erosion prevention facilities and beach restoration in major geographic areas of the district during the preceding year. Zones shall be determined by degree of beach erosion and degree of gradient of beach profiles. The legislature finds and determines that all oceanfront lands in the district are directly and specially benefited by the construction, operation and maintenance of erosion prevention facilities and beach restoration in the area and zone in which such oceanfront lands are situated, and that there is a direct proportionate benefit in economic value to such oceanfront lands to an extent equivalent to the actual aggregate cost of the construction, maintenance and operation of such facilities and beach restoration, in the area and zone in which such oceanfront lands are situated. Areas are benefited by the cost of the facilities and restoration accomplished therein during each year, and zones are benefited in proportion to the degree of erosion and degree of gradient of the beach profile therein.

(d)

No special assessments of oceanfront land shall exceed $2.50 per lineal oceanfront foot, or its equivalent, in any year, regardless of the method used by the district board in levying the assessment; nor shall the total assessment roll exceed 25 percent of the aggregate total sum of the money raised through ad valorem taxation for the purposes of this article in Brevard County for the fiscal year during which the facilities and restoration were constructed, operated and maintained for which the oceanfront lands are specially assessed in said assessment roll.

(e)

The district board shall complete the assessment roll for each year, and shall make the assessments uniform in each zone, by any one of the following methods:

(1)

Upon a front-foot basis of lineal oceanfront feet of land in a specific zone in a specific area.

(2)

Upon an area or square-foot basis as to all oceanfront land in a specific zone in a specific area.

(3)

Upon any other fair and equitable basis according to the special benefits received by oceanfront land in a specific zone in a specific area.

After completing the assessment roll, the district board shall hold a public hearing, after notice by publication and by mail to the persons affected, and hear all objections thereto and equalize the completed assessment roll, and shall adopt a final assessment roll, ratified and confirmed in all respects, which shall be delivered to the district clerk, who shall mail written notice of such assessments to the landowners of the oceanfront lands assessed, at their addresses as shown upon the tax assessment roll of Brevard County, and receive payments therefor.

(f)

For a period of 30 days after the date of confirmation of any special assessment, any person aggrieved shall have the right to contest the legality thereof by suit, action, writ or special proceedings, after which time no suit, action, writ or special proceedings in any manner questioning the legality or propriety of the special assessment shall lie for any cause whatsoever.

(g)

If any special assessment made hereunder shall be annulled, vacated or set aside, either in whole or in part, by the judgment of any court, or if the district board shall determine that any assessment is so illegal or defective that the same cannot be enforced and collected, or if the said district board shall have omitted to make such assessment when it might have done so, the district board is hereby authorized to take all steps to cause a new assessment for the whole or any part of any facility, or against any oceanfront property benefited by any facility, following as near as may be under the circumstances the provisions of this article. In case a second assessment shall be annulled, vacated or set aside, the district board may obtain and make other assessments until a valid assessment shall be made. No omission, informality or illegality in the proceedings preliminary to the making of any special assessment shall affect the validity of the assessment; and the confirmed final assessment roll kept by the district clerk shall be competent and sufficient evidence that the assessment was duly levied, made and adopted, and that all other proceedings necessary to the adoption of said assessment were duly had, taken and proven as required by this article. No variance from the directions contained herein as to form and manner of the proceedings shall be held material unless it shall be clearly shown that the party objecting was materially injured thereby. Payment of any special assessment shall constitute a waiver of all claims of invalidity or impropriety in any manner whatsoever.

(h)

Such assessments for special benefits shall become a lien on the property benefited as of the date assessed and, if remaining unpaid for a period of one year from the date of confirmation of such assessment, may be enforced in the same manner as mortgages are foreclosed in the state of Florida. All unpaid assessments shall draw interest at the rate of six percent per annum; and if foreclosure is necessary to collect any assessment, the owner of the property against which the lien exists shall be liable to the district for a reasonable attorney's fee with which to compensate its attorney for services in collecting the amounts due on said lien. The final decree entered shall decree the amount of said lien, interest, all costs occasioned by such foreclosure and a reasonable attorney's fee, as a lien against the property described.

(Laws of Fla. ch. 70-603, § 11)