§ 36-31. Special assessment collection procedure.

(a)

For those special assessments included on the special assessment roll, the tax collector shall prepare and mail special assessment bills following the same format and schedule as are followed for ad valorem taxes. The special assessment bill shall be stated on the ad valorem tax bill, and shall be mailed in the same envelope as the ad valorem bill. The schedule for payment of such billings, discounts and interest rates shall be the same as for ad valorem taxes, i.e., a four percent discount for bills paid in November; a three percent discount for bills paid in December; a two percent discount for bills paid in January; and a one percent discount for bills paid in February.

(b)

Each assessment shall be collected and enforced in the same manner as ad valorem taxes are collected and enforced, and subject to all collection provisions of F.S. ch. 197, including provisions related to discounts, payment by installment, penalty for delinquency, and issuance of tax certificates and tax deeds for nonpayment.

(c)

The assessments provided for herein shall constitute liens against the property subject thereto from October 1, the year imposed, until fully paid and discharged, or barred by law. Such lien shall be superior in rank and dignity to all other liens, encumbrances, title and claims in or to the real property involved, except liens for ad valorem taxes. Except as otherwise provided, all special assessments shall bear an initial penalty equal to three percent of the assessment if not paid by March 31 of the fiscal year for which assessed, and an additional penalty of one percent per month on the delinquent principal beginning June 1 until the assessment is fully paid. The 1988 special assessments, due to the amendments to this article, shall not be delinquent if paid on or before March 31, 1989. Thereafter, late payment of the 1988 special assessment shall accrue the same penalties as all other special assessments.

(d)

Payment of special assessments by installment shall be allowed in the same manner and form as provisions for payment of ad valorem taxes by installment, with the same discount provisions.

(e)

Beginning January 1, 1992, the owners of mobile home parks shall be billed and pay their special assessments in the same manner as other residential property owners herein, based on the number of mobile homes on the premises at the time of inspection.

(1)

Each mobile home park shall be inspected annually to ascertain the actual number of mobile homes located on the premises. The special assessment imposed shall be determined upon the actual number of mobile homes existing at the time of that inspection.

(2)

As soon as is feasible after the inspection, the annual special assessment bill shall be computed and delivered to the owner.

(3)

Payment of mobile home park special assessments in installments shall be allowed in the same manner and form as provisions for payment of ad valorem taxes by installment, with the same discount provisions.

(Ord. No. 87-5, § 13, 8-10-1987; Ord. No. 88-4, § 4, 9-9-1988; Ord. No. 91-3, § 4, 7-15-1991; Ord. No. 2006-24, § 2, 6-6-2006)