§ 94-61. General authority.

(a)

Imposition. The board is hereby authorized to impose an annual service assessment to fund all or any portion of the service cost upon benefited property at a rate of assessment based on the special benefit accruing to such property from the county's provision of a service, facility, or program. All service assessments which are collected pursuant to the Uniform Assessment Collection Act (F.S. §§ 197.3632, 197.3635) shall be imposed in conformity with the procedures set forth in this division. The board may impose by resolution, adopted at a single public meeting, any special assessment which shall be collected by any lawful means other than pursuant to the Uniform Assessment Collection Act. Such special assessment may include all costs incidental thereto, including an amount equivalent to the payment of any delinquency, delinquency fee or unpaid prior year's costs or assessments for a comparable service, facility or program. In the event such special assessment is not paid, that amount which is unpaid may be included in a subsequent service assessment pursuant to the provisions of section 94-101(b).

(b)

Determination of amount. The amount of the annual service assessment imposed each fiscal year against each parcel of assessable property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the service cost among properties on a basis reasonably related to the special benefit provided by the service, facility, or program funded with assessment proceeds. Nothing contained in this article shall be construed to require the imposition of service assessments against government property. The board may, by resolution, provide for exemptions or adjustments in the amount of any service assessment not otherwise provided for herein.

(Ord. No. 96-14, § 2.01, 3-7-1996)