§ 90-119. Assessment roll.

(a)

Upon adoption by the board of county commissioners of each rate resolution, as provided in section 90-116, and not later than September 15 or as otherwise required by F.S. ch. 197, thereafter, the county shall cause to be prepared an annual disposal assessment roll. Such roll shall contain a summary description of each parcel of improved real property within the county on January 1 of the year in which the annual disposal assessment is to be imposed, the name and address of the owner of each such parcel, the number of units on each parcel of improved real property and the amount of the annual disposal assessment applicable to each parcel of improved real property. The summary description of each parcel of improved real property shall be in such detail as to permit ready identification of each parcel on the real property assessment roll. The information specified in this subsection to be included in the annual disposal assessment roll shall conform to that maintained by the property appraiser on the real property assessment roll.

(b)

Upon the completion of the preparation of the annual disposal assessment roll, the board of county commissioners shall cause to be published in a newspaper of general circulation in the county once each week for two consecutive weeks or in such a manner as may otherwise be required by state law notice that the board of county commissioners on a specified date at a regular or special meeting will hear testimony as to the amount of any assessment. At such meeting, the board of county commissioners will review the annual disposal assessment roll prepared by the county. The board of county commissioners shall make such changes or additions as necessary to conform such roll with the rate resolution. If upon the completion of such review the board of county commissioners shall be satisfied that the annual disposal assessment roll has been prepared in conformity with the rate resolution, it shall ratify and confirm such roll and certify the roll to the property appraiser for inclusion in the tax roll.

(Code 1970, § 23-78; Ord. No. 89-07, § 8, 3-7-89)

State law reference

Delivery of tax roll to tax collector, F.S. § 197.322.