§ 2-155. Special assessments.

The county may recover the costs of the projects by levying and collecting special assessments on the specially benefited property, as provided below. Special assessments shall be levied only on benefited real property at a rate of assessment based on the special benefit accruing to such property from such projects, when the projects funded by the special assessments provide a benefit which is different in type or degree from benefits provided to the community as a whole.

(a)

Procedure for levy of special assessments.

(1)

Method of proration. Special assessments against property deemed to be benefited by local improvements shall be assessed upon the property specially benefited by the improvement or program in proportion to the benefits to be derived therefrom, such special benefits to be determined and prorated according to the method of apportionment based upon one or more of the following methods or any combination thereof:

a.

The foot frontage of the respective properties specially benefited by the project;

b.

The square footage of the respective properties specially benefited by the project; or

c.

Such other method as shall apportion the assessments equitably among the specially benefited property.

(2)

Resolution declaring projects and assessments. When the county may determine to construct any project, and defray the whole or any part of the cost thereof by special assessments, the board shall so declare by resolution stating the nature of the proposed project, designating, if applicable, the streets or sidewalks to be so improved, and the location of the project, the portion of the cost thereof to be paid by special assessments, the manner in which the assessments shall be made, when the assessments are to be paid, and what part, if any, shall be paid from the general fund or other funds of the county. Such resolution shall also designate the lands upon which the special assessments shall be levied, and in describing the lands it shall be sufficient to describe them as "all lots and lands adjoining and contiguous or bounding and abutting upon such improvements, or specially benefited thereby, and further designated by the assessment plat described below." The resolution shall also state the total estimated cost of the project. Such estimated cost may include the cost of construction or reconstruction; the cost of all labor and materials; the costs of all lands, property rights, easements and franchises acquired; financing charges; interest prior to and during construction, and for one year after completion of construction; discount on the sale of obligations; the cost of plans and specifications, surveys and estimates of costs and of revenues; the cost of engineering and legal services; all other expenses necessary or incident to determining the feasibility or practicability of such construction or reconstruction; administrative expenses; and such other costs as may be necessary or incident to the financing thereof, including reimbursement to the county of money advanced for such costs.

(3)

Description of improvements, with estimated cost of proposed improvement, required before adoption of resolution. At the time of the adoption of the resolution specified in subsection (a)(2) above, there shall be on file with the county clerk, an assessment plat showing the area to be assessed, with a description of the project, which description may include preliminary or final plans or drawings, and an estimate of cost of the proposed project, which assessment plat, description and estimate shall be open to inspection of the public.

(4)

Publication of resolution. Upon the adoption of the resolution specified in subsection (a)(2) above, the county clerk shall cause such resolution to be published one time in a newspaper of general circulation in the county.

(5)

Preliminary assessment roll. Upon the adoption of the resolution described in subsection (a)(2) above, the board shall cause to be made a preliminary assessment roll in accordance with the method of assessment specified in such resolution, which assessment roll shall be completed as promptly as possible. The assessment roll shall show the lots and lands assessed and the amount of the benefit to and the assessment against each lot or parcel of land, and, if the assessment is to be paid in installments, the number of annual installments of the assessment.

(6)

Publication of preliminary assessment roll. Upon completion of the preliminary assessment roll, the board shall by resolution fix a time and place at which the owners of the property to be assessed, or any other persons interested therein, may appear and be heard as to the propriety and advisability of constructing such project, as to the cost thereof, as to the manner of payment therefor, and as to the amount thereof, to be assessed against each property so improved. Ten days' prior notice in writing of such time and place shall be given to such property owners. The notice shall include the amount of the assessment and shall be served by mailing a copy to each of such property owners at his last known address. The names and addresses of such property owners shall be obtained from the records of the property appraiser or from such other sources as the county clerk or county engineer deems reliable, proof of such mailing to be made by affidavit of the county clerk or deputy county clerk, or by the county engineer, such proof to be filed with the county clerk; provided, that failure to mail such notice or notices shall not invalidate any of the proceedings hereunder. Notice of the time and place of such hearing shall also be given by two publications a week apart in a newspaper of general circulation in the county; provided, that the last publication shall be at least one week prior to the date of the hearing. Such notice shall describe the streets or other areas to be improved, shall advise all persons interested that the description of each property to be assessed and the amount to be assessed to each piece or parcel of property may be ascertained at the office of the county clerk, and shall set forth the time and place at which the board shall meet as an assessment equalization board. Such service by publication shall be verified by the affidavit of the publisher filed with the county clerk.

Such hearing shall be before the board or, if so determined by the board, before one or more special masters (the "special masters") appointed by the board. If one or more special masters are so appointed, then: (a) such special masters shall meet at the time and place named in the notice required above to hear and consider any and all complaints as to the special assessments, and (b) such special masters shall recommend to the board such adjustments and equalizations as shall in their opinion be just and right.

(7)

Equalizing board to hear complaints and adjust assessments; rebate of difference in cost and assessment. At the time and place named in the notice specified in subsection (a)(6) above, the board shall meet as an equalizing board to hear and consider any and all complaints as to the special assessments and the recommendation of the special masters, if any, and shall adjust and equalize the assessments on a basis of justice and right. When so equalized and approved by resolution of the board, a final assessment roll shall be filed with the county clerk, and such assessments shall stand confirmed and remain legal, valid, and binding first liens upon the property against which such assessments are made until paid; however, upon completion of the project, the county shall credit to each of the assessments the difference in the assessment as originally made, approved and confirmed and the proportionate part of the actual cost to be paid by special assessments as finally determined upon the completion of the project, but in no event shall the final assessments exceed the amount of benefits originally assessed. Promptly after such confirmation, the assessments shall be recorded by the county clerk in the official records of Pasco County, Florida, and such record of the liens shall constitute prima facie evidence of their validity. The board may by resolution grant a discount equal to all or a part of the payee's proportionate share of the cost of the project consisting of bond financing costs, such as capitalized interest, funded reserves and bond discount included in the estimated cost of the project, upon payment in full of any assessment during such period prior to the time such financing costs are incurred as may be specified by the board.

(b)

Alternate method of prorating special assessments, alternate procedures for levying variable assessments. If the board shall find and declare that the special benefits to be derived by the property deemed to be benefited by the local improvements shall be equally and fairly apportioned among the specially benefited property by reference to the value of such property, as set forth on the real property assessment roll prepared by the property appraiser for the county from year to year, then the special assessments may be prorated and levied as described below. Special assessments prorated and levied under this section shall be known as "variable assessments." In each year the county shall levy variable assessments in accordance with the procedures set forth in this subsection, described below, until the costs of the project have been paid in full and any obligations issued to pay such costs have been retired.

(1)

Methods of proration of variable assessments.

a.

Variable assessments shall be prorated against the property deemed to be specially benefited by the projects in proportion to the benefits to be derived therefrom, such special benefits to be determined and prorated annually in accordance with the special benefits received and the portion of the cost of the project to be paid from the variable assessments.

b.

The amount of each installment of the variable assessments should be initially prorated as set forth below and in the resolution declaring such variable assessments, and shall thereafter be equalized and finalized as described below.

(2)

Resolution to declare variable assessments. When the county may determine to construct any project, and defray the whole or any part of the cost thereof by variable assessments, the board shall so declare by resolution stating the nature of the proposed project, designating, if applicable, the streets or sidewalks to be so improved, and the location of the project, the portion of the cost thereof to be paid by variable assessments, the manner in which such assessments shall be made, when such assessments are to be paid, and what part, if any, shall be paid from the general fund or other funds of the county. Such resolution shall also designate the lands upon which the variable assessments shall be levied, and in describing such lands it shall be sufficient to describe them as "all lots and lands adjoining and contiguous or bounding and abutting upon such improvements, or specially benefited thereby, and further designated by the assessment plat described below." The resolution shall also state the total estimated cost of the projects. Such estimated cost may include the cost of construction or reconstruction; the cost of all labor and materials; the cost of all lands, property rights, easements and franchises acquired; financing charges; interest prior to and during construction, and for one year after completion of construction; discount on the sale of obligations; the cost of plans and specifications, surveys and estimates of costs and of revenues; cost of engineering and legal services; all other expenses necessary or incident to determining the feasibility or practicability of such construction or reconstruction; administrative expenses; and such other costs as may be necessary or incident to the financing thereof, including reimbursement to the county of money advanced for such costs.

(3)

Description of improvements, with estimated cost of proposed improvements required before adoption of resolution. At the time of adoption of the resolution specified in subsection (b)(2) above, there shall be on file with the county clerk, an assessment plat showing the area to be assessed, with a description of the project, which description may include preliminary or final plans or drawings, and an estimate of cost of the proposed project, which assessment plat, description and estimate shall be open to inspection of the public.

(4)

Publication of resolution. Upon the adoption of the resolution specified in subsection (b)(2) above, the county clerk shall cause the resolution to be published one time in a newspaper of general circulation in the county.

(5)

Preliminary assessment roll. In each applicable year, the board shall cause to be made a preliminary assessment roll, which assessment roll shall be completed as promptly as possible. The preliminary assessment roll shall set forth the lots and lands assessed and, with respect to each such lot and parcel of land:

a.

The amount of special benefit to such lot or parcel of land; and

b.

The amount of the annual installment of the assessment due in the current fiscal year.

(6)

Publication of preliminary assessment roll. Upon completion of the preliminary assessment roll, the board shall by resolution fix a time and place at which the owners of the property to be assessed, or any other persons interested therein, may appear and be heard as to the propriety and advisability of constructing such project, as to the cost thereof, as to the manner of payment therefor, and as to the amount thereof to be assessed against each property so improved. Ten days' prior notice in writing of such time and place shall be given to such property owners. The notice shall include the amount of the current installment of the assessment and shall be served by mailing a copy to each of such property owners at his last known address. The names and addresses of such property owners shall be obtained from the records of the property appraiser or from such other sources as the county clerk or county engineer deems reliable, proof of such mailing to be made by affidavit of the county clerk or deputy county clerk, or by the county engineer, such proof to be filed with the county clerk; provided, that failure to mail such notice or notices shall not invalidate any of the proceedings hereunder. Notice of the time and place of such hearing shall also be given by two publications a week apart in a newspaper of general circulation in the county; provided, that the last publication shall be at least one week prior to the date of the hearing. Such notice shall describe the streets or other areas to be improved, and shall advise all persons interested that the description of each property to be assessed and the amount to be assessed to each piece or parcel of property may be ascertained at the office of the county clerk, and shall set forth the time and place at which the board shall meet as an assessment equalization board. Such service by publication shall be verified by the affidavit of the publisher filed with the county clerk.

Such hearing shall be before the board or, if so determined by the board, before one or more special masters appointed by the board. If one or more special masters are so appointed, then: (a) such special masters shall meet at the time and place named in the notice required above to hear and consider any and all complaints as to the special assessments, and (b) such special masters shall recommend to the board such adjustments and equalizations as shall in their opinion be just and right.

(7)

Equalizing board to hear complaints and adjust assessments; rebate of difference in cost and assessment. At the time and place named in the notice specified in subsection (b)(6) above, the board shall meet as an equalizing board to hear and consider any and all complaints as to the variable assessments and the recommendation of the special masters, if any, and shall adjust and equalize the variable assessments on a basis of justice and right. When so equalized and approved by resolution of the board, a final assessment roll shall be filed with the county clerk, and such assessments shall stand confirmed and remain legal, valid, and binding first liens upon the property against which such assessments are made until paid, subject to adjustment as provided below. Upon completion of the project, the county shall credit against each current assessment installment the proportionate amount of any unspent funds held to pay such costs. Promptly after such confirmation, the assessments shall be recorded by the county clerk in the Official Records of Pasco County, Florida, and such record of the liens shall constitute prima facie evidence of their validity.

(c)

Priority of lien; interest; and method of payment. The special assessments shall be payable at the time and in the manner stipulated in the resolution providing for the project; shall remain liens, coequal with the lien of all state, county, district and municipal taxes, but superior in dignity to all other liens, titles, and claims, until paid; shall bear interest, at a rate not to exceed one percent above the rate of interest at which the obligations issued to finance the project are sold, from the date of final acceptance of the project; and may, by such resolution and only for capital outlay projects, be made payable in equal installments over a period not to exceed 30 years, to which, if not paid when due, there shall be added a penalty at the rate of one percent per month, until paid.

(d)

Legal proceedings instituted upon failure of property owner to pay special assessment or interest when due; foreclosure; service of process. Each annual assessment installment shall be paid upon the dates specified in such resolution, with interest upon all deferred payments, until the entire amount of the assessment has been paid, and upon the failure of any property owner to pay any annual installment due, or any part thereof, or any annual interest upon deferred payments, the board shall cause to be brought the necessary legal proceedings to enforce payment thereof with all accrued interest and penalties, together with all legal costs incurred, including reasonable attorney's fees, to be assessed as part of the costs. In the event of default in the payment of any installment of an assessment, or any accrued interest on such assessment, the whole assessment, with the interest and penalties thereon, shall immediately become due and payable and subject to foreclosure. In the foreclosure of any special assessment, service of process against unknown or nonresident defendants may be had by publication, as provided by law. The foreclosure proceedings shall be prosecuted to a sale and conveyance of the property involved in such proceedings as now provided by law in suits to foreclose mortgages; or, in the alternative, such proceeding may be instituted and prosecuted under F.S. ch. 173, or as otherwise provided by law.

(e)

Board required to make new assessments until valid assessment is made if special assessment is omitted or held invalid. If any special assessment made under the provisions of this subdivision shall be either in whole or in part annulled, vacated or set aside by the judgment of any court, or if the board shall be satisfied that any such assessment is so irregular or defective that the same cannot be enforced or collected, or if the board shall have omitted to make such assessment when it might have done so, the board shall take all necessary steps to cause a new assessment to be made for the whole or any part of any project or against any property benefited by any project, following as nearly as may be the provisions of this subdivision, and in case such second assessment shall be annulled, the board may obtain and make other assessments until a valid assessment shall be made.

(f)

Assessment roll sufficient evidence of assessment and other proceedings of this subdivision; variance not material unless party objecting materially injured thereby. Any informality or irregularity in the proceedings in connection with the levy of any special assessment under the provisions of this subdivision shall not affect the validity of the special assessment where the assessment roll has been confirmed by the board. The assessment roll as finally approved and confirmed shall be competent and sufficient evidence that the assessment was duly levied, that the assessment was duly made and adopted, and that all other proceedings adequate to the adoption of the assessment roll were duly had, taken and performed as required by this subdivision, and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. However, nothing in this section shall relieve the board or the county clerk from notifying the affected property owners of the special assessments as required by this subdivision.

(g)

Other expenditures for projects. The county may pay out of its general fund or out of any special fund that may be provided for that purpose, such portion of the cost of any project as it may deem proper.

(h)

Special assessment bonds.

(1)

Project sinking fund. After the adoption of the resolution described in either subsection (a)(2) or subsection (b)(2) above, the county may by resolution authorize the issuance of obligations in an amount not in excess of the aggregate amount of the estimated benefits to be derived by the property specially benefited by the projects. A special fund, known as "Project Sinking Fund, Series_______," shall be used for the payment of the principal, redemption and/or mandatory purchase premium and interest on such obligations. All the proceeds collected by the county with respect to the special assessment liens for the project shall be deposited and held in such fund. Any surplus remaining after payment of all such obligations shall revert to the county and be used for any lawful purpose.

(2)

Financing of multiple projects. The county is hereby authorized to finance multiple projects with a single issuance of obligations, and to issue such obligations prior to the equalization, approval and confirmation of the levying of the special assessments for the project. The county shall be not required to let contracts for any projects before adoption of any resolution authorizing the issuance of obligations. It shall not be necessary for specially benefited property to connect to any utility projects before assessments may be collected therefor, as long as connections are available from the county. The county clerk shall not be required to certify in regard to any obligations that the amount of assessment liens levied as security for any obligations are equal to the amount of the obligations. All assessment plats, plans and specifications, cost estimates and records of the names and addresses of the owners of property to be assessed shall be kept and maintained by the public works or other similar department of the county, or such other office or officer of the county as may be specified by the board from time to time. Any special assessment liens upon real property, resulting from special assessments levied pursuant to the provisions of this subdivision, shall be extinguished upon the recording by the county clerk in the Official Records of Pasco County, Florida, an affidavit or affidavits executed by the chairman of the board to the effect that sufficient security has been deposited with the county in order to insure timely payment of the amounts of such special assessments or the installments thereof, as the case may be. If notes are issued in anticipation of the issuance of obligations, the special assessments shall bear interest at a rate not to exceed one percent above the rate of interest on the notes, as long as the notes are outstanding. Any special assessment installments that are prepaid shall bear interest at the rate borne by the obligations or the notes issued in anticipation of the issuance of the obligations, whichever are outstanding, and, if necessary to pay additional expenses of redemption and/or mandatory purchase, shall include a prepayment fee not to exceed the applicable redemption and/or mandatory purchase premium, if any, for such notes or obligations, if they were to be redeemed and/or tendered for purchase on the next available redemption and/or mandatory tender for purchase date.

(i)

Amendment. Before or after the issuance of obligations as described in this section of this subdivision, the project or projects for which such obligations are authorized may be amended or substituted by the amendment of the resolution authorizing the obligations. If such amendment shall involve a change in the location or nature of any project, or a change in the benefited property or in the amount of such benefit, the board shall, before or after the amendment to the resolution, proceed to amend the assessment roll and record the appropriate notations in the official records of the Pasco County, Florida. The procedures set forth in subsection (a) or subsection (b), as appropriate, of this subdivision shall be followed in making such amendment to the assessment roll and the official records of Pasco County, Florida. The special assessments levied as a result of such amendment or substitution of projects, together with the special assessments previously levied and not amended or substituted, shall not be less than the amount necessary to provide for payment of the principal, interest and applicable redemption and/or mandatory purchase premium with respect to the obligations.

(Ord. No. 93-21, § 10, 11-16-93)