§ 110-369. Billing and payment, penalties.

(a)

The board held a duly noticed public hearing on December 19, 2006, and adopted Resolution No. 07-78 giving notice of its intent to utilize the uniform method of collection and to place the utility fee on the tax bill as a non-ad valorem assessment pursuant to F.S. § 197.3632.

(b)

The board does hereby determine that the best interests of the citizens of Pasco County would be served by placing the utility fee on the tax bill, and the board shall hold a public hearing between June 1 and September 15, of each year, to adopt a non-ad valorem assessment roll as required and provided by F.S. § 197.3632(4), and give all statutory notices for the hearing. The board shall adopt a rate resolution setting the ERU rate prior to adopting the non-ad valorem assessment roll. The rate resolution may be considered at the same public hearing set to adopt the roll.

(c)

The collection of the utility fee shall be subject to all collection provisions as a non-ad valorem special assessment as set forth in F.S. ch. 197, 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, as provided by law. The utility fee may become a lien against homesteads, as well as other property, as provided in Section 4, Article X, Florida Constitution.

(d)

In the event the board determines to no longer place the utility fee on the tax bill it shall establish an alternative method of collection.

(Ord. No. 07-18, § B(9), 8-21-07)