§ 14-86. Assessments for lot cleanup.

(a)

Establishment of special assessment district. The town in its entirety, as its town boundaries exist on the date of enactment of the ordinance from which this division is derived and as they may be expanded or contracted from time to time, is hereby declared a special assessment district for the purposes of abating and remedying violations of this division. Individual properties within the town's boundaries, as they may exist from time-to-time, may be assessed for the costs incurred by the town in abating and remedying violations of this division.

(b)

Levy of non-ad-valorem assessments. There is hereby levied, and the town council is authorized to levy from time to time, a non-ad-valorem assessment against each and every property in the town:

(1)

On which there occurs or has occurred a violation of this division;

(2)

The town undertakes or has undertaken action pursuant to this division to abate and/or remedy the violation and, thereby, incurs or has incurred costs; and

(3)

The property owner and, if applicable, the agent, custodian, lessee, or occupant of the property fails or refuses or has failed or refused, for whatever reason, to pay timely the amount owed to the town under this division for the costs incurred by the town in carrying out such abatement and remedy.

(c)

Collection of non-ad-valorem assessments. The town council elects to use the uniform method to impose and collect non-ad-valorem assessments against properties on which violations of this division occur or have occurred. The non-ad-valorem assessments collected pursuant to section 14-84 will be included in the combined notice for ad-valorem taxes and non-ad-valorem assessments as provided in F.S. § 197.3635. Non-ad-valorem assessments collected pursuant to section 14-84 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.

(d)

Agreement to reimburse the county property appraiser and the county tax collector. In order to use the uniform method for the levy, collection, and enforcement of the non-ad-valorem assessments, the town is authorized to enter into a written agreement with the county property appraiser and the county tax collector providing for the reimbursement of their costs incurred in the administration and collection of the non-ad-valorem assessments levied under section 14-84.

(e)

Adoption of a resolution. The town council will adopt a resolution at a public hearing prior to January 1, 2009, in accordance with F.S. § 197.3632(3), which resolution shall state the following:

(1)

The town's intent to use the uniform method of collecting non-ad-valorem assessments.

(2)

The town's need for the imposition of the non-ad-valorem assessments.

(3)

The entire town is declared a special-assessment district, with individual properties being subject to the non-ad-valorem assessment from time-to-time if and when violations of this division occur.

The town will comply with all statutory notice prerequisites set forth in F.S. § 197.3632.

(f)

Annual non-ad-valorem assessment roll. Each year, the town council will approve a non-ad-valorem assessment roll at a public hearing between January 1 and September 15. The non-ad-valorem assessment roll will be comprised of properties that have had levied against them non-ad-valorem assessments under section 14-84, and such assessments have not otherwise been paid in full prior to approval of the roll.

(g)

Preparation of notice. The town manager and the town attorney are authorized and directed each year:

(1)

To prepare the notice that must be sent by first class United States mail, as required by F.S. § 197.3632(4)(b); and

(2)

To prepare and publish the newspaper notice required by F.S. § 197.3632(4)(b).

(h)

Notice. The notice to be sent by first-class mail will be sent to each person owning property that will be on the non-ad-valorem assessment roll and will include the following:

(1)

The purpose of the assessment;

(2)

The total amount to be levied against the parcel, which includes the actual cost incurred by the town;

(3)

A statement that failure to pay the assessment will cause a tax certificate to be issued against the property, which may result in a loss of title;

(4)

A statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and

(5)

The date, time and place of the hearing.

Upon its approval by town council, the non-ad-valorem assessment roll will be certified to the tax collector as required by law.

(Code 1972, § 13-11; Code 1991, § 8-9; Ord. No. 2008-08, § 2, 11-11-2008)

State law reference

Uniform procedure for the levy, collection and enforcement of non-ad-valorem assessments, F.S. § 197.3632.