§ 36-30. Special assessment roll certification.

(a)

Following the same schedule and procedures followed for certification of ad valorem taxes, the fire protection special assessment roll shall be certified annually to the board of county commissioners, however, in any event, the imposition of the fire protection special assessment shall be based upon improvements to real property existing as of January 1 of the year imposed.

(b)

On or before July 1 of each year, the board of county commissioners shall provide notice to all property owners of record of the intended imposition of the fire protection special assessment. All corrections, deletions, changes or objections to the imposition of said fire protection special assessment must be raised on or before August 15 or are otherwise waived.

(c)

Corrections, deletions, changes or objections may be made to any property owner or the property owner's representative and must be made in person or in writing to the county or to the county's designee.

(d)

Prior to September 15 of each year the special assessment is imposed, the board shall hold a public hearing for the purpose of reviewing, revising, and approving the special assessment roll as prepared.

(e)

At least 20 days prior to the public hearing, the board, or the property appraiser if so designated by the board, shall provide to each person owning property subject to the assessment, a notice by first class mail containing that information as required by F.S. § 197.3632(4)(b). For those special assessments included on the special assessment roll, the property appraiser shall prepare and mail special assessment notices following the same format and schedule as are followed for ad valorem taxes. The special assessment notice shall be stated on the ad valorem tax notice, and shall be mailed in the same envelope as the ad valorem notice.

(f)

At least 20 days prior to the public hearing, the board shall provide notice by publication in a newspaper generally circulated within the county. Said publication shall contain that information as required by F.S. § 197.3632(4)(b).

(g)

At the public hearing, the board shall receive the written objections and shall hear testimony from all interested persons. Notwithstanding the notices provided for in subsections (c) and (d) of this section, the board may adjust the assessment or the application of the assessment to any affected property.

(h)

By September 15 of each year, the board shall certify the non-ad valorem assessment roll to the tax collector. The board shall post the non-ad valorem assessment for each parcel on the roll. After such certification, no changes shall be permitted to the roll.

(i)

If it is discovered that any special assessment has been omitted from the assessment roll, the assessment which would have been due for the fiscal year in which the omission was discovered and the preceding year may be added to the assessment for the ensuing fiscal year.

(j)

The special assessments provided for herein shall not include services or facilities for the disposal of any hazardous, infectious or toxic waste or any junked or abandoned vehicles, except as is expressly provided by the board.

(Ord. No. 87-5, § 12, 8-10-1987; Ord. No. 91-3, § 3, 7-15-1991; Ord. No. 2006-24, § 1, 6-6-2006)