§ 36-135. Apportionment.

(a)

Improved real property shall be assessed according to the following criteria:

(1)

Residential dwelling units. An assessment shall be levied for each occupied dwelling unit on every lot in any zoning classification in the land development regulations, including residential property that may be exempt or eligible from ad valorem taxation under F.S. § 196.192.

(2)

Commercial, industrial and institutional buildings. An assessment shall be levied for each building located on each parcel of real property, excluding dwelling units, service or storage buildings, that are ancillary to and used to supplement the major business or activity of a company, industry or institution on the same parcel of real property; inclusive of commercial, industrial, institutional, mixed unit development (MUD), and planned unit development (PUD) zoning classifications.

(b)

The special assessment imposed by this article is not for the purpose of and does not replace or substitute for any user fee or charge for the actual use of any of the services or facilities now established, or to be established, by the district pursuant to this article.

(Ord. No. 2009-10, § 1(8), 6-2-2009)