Sec. 90-116. - Determination of assessments and charges; public hearing.

(a)

Under this article, on or before September 15 of each year or as otherwise required by F.S. ch. 197 and after a public hearing, the board of county commissioners shall adopt:

(1)

A budget for the operation and maintenance of the solid waste disposal and resource recovery system for the next fiscal year.

(2)

A rate and use classification resolution incorporating a determination of solid waste generation rates and annual rates, fees, charges, assessments or service charges to be imposed upon the owners of improved real property in the county to be levied and assessed against the improved real property and collected as is provided in this article. Such rates, fees, charges, assessments or service charges shall reflect the benefits conferred by the county in providing the solid waste disposal services and shall provide for the fair and reasonable portion of the cost to the county of providing the services. Any assessments for improved real property will be based upon annual average solid waste generation rates for the particular use classification established by the county for the real property subject to assessment.

(3)

A resolution incorporating a schedule of tipping fees to be charged by the county for receiving and disposing of solid waste not generated within the county and for receiving and disposing of special waste.

(b)

At any time during the year when it is determined by the board of county commissioners that the established annual rates, fees, charges, assessments and service charges, taking into account an allowance for probable failures or delinquencies in collection, will be insufficient to pay all applicable debt service and operation and maintenance costs of the solid waste disposal and resource recovery system and to satisfy all obligations of the county under any related bond resolution or trust indenture, including reserves, the board of county commissioners may adopt, levy and collect a supplemental tipping fee. This supplemental tipping fee shall be collected at the point of disposal of solid waste at the solid waste disposal and resource recovery system and shall be established in the same manner as the annual tipping fees. The supplemental tipping fee shall be sufficient, when coupled with annual disposal assessments, tipping fees and other rates, fees, charges, assessments and service charges then in effect, to fund debt service and operation and maintenance costs of the solid waste and resource recovery disposal system and to satisfy all obligations of the county under any related bond resolution or trust indenture, including reserves, for the remainder of the fiscal year. The supplemental tipping fee shall remain in effect until funds from the annual disposal assessments, tipping fees and other rates, fees, charges, special assessments and service charges are sufficient to cover debt service and operation and maintenance costs of the solid waste and resource recovery disposal system and to satisfy all other obligations of the county under any related bond resolution or trust indenture, including reserves.

(c)

In fixing tipping fees, the board of county commissioners may reasonably classify types of solid waste.

(d)

Notice of the time, place and purpose of the public hearing required by this section shall be given by publication in a newspaper of general circulation in the county once each week for two weeks prior to the hearing or as may otherwise be required by F.S. ch. 197. Additionally, if required by state law, the special assessments shall be included in the notice of proposed property taxes.

(Code 1970, § 23-75; Ord. No. 89-07, § 5, 3-7-89)

Sec. 90-117. - Scope.

(a)

The annual disposal assessment incorporated in each rate resolution adopted under section 90-116 applicable to each parcel of improved real property the county shall be the rate and charge for each unit multiplied by the number of units on each parcel.

(b)

The annual disposal assessments shall be imposed against the owners of all improved real property in the county as of the first day of the year for which the annual disposal assessment is imposed, regardless of the occupancy of such property on such date. For improved real property receiving a certificate of occupancy after the first day of the year which will not be included on the annual disposal assessment roll, the annual disposal assessment shall be imposed upon the property on a pro rata basis using the number of days remaining in the year after the issuance of the certificate of occupancy. The prorated annual disposal assessment shall be due and payable and collected directly by the county in accordance with section 90-105

(Code 1970, § 23-76; Ord. No. 89-07, § 6, 3-7-89)

Sec. 90-118. - Lien.

All annual disposal assessments imposed against owners of improved real property within the county under this division shall constitute and are imposed as liens against such improved real property, with the exception of the property that is owned by a religious group which is exclusively used for religious purposes, as of January 1 of the year in which the annual disposal assessment is imposed. Unless fully paid and discharged or barred by law, the annual disposal assessments shall remain liens equal in rank and dignity with the lien of county ad valorem taxes and superior in rank and dignity to all other liens, encumbrances, titles and claims in, to or against the improved real property involved.

(Code 1970, § 23-77; Ord. No. 89-07, § 7, 3-7-89; Ord. No. 92-10, § 1, 7-4-92)

Sec. 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.

Sec. 90-120. - Assessment roll correction.

(a)

No ministerial act of omission or commission on the part of the county, property appraiser, tax collector, board of county commissioners or clerk shall operate to defeat the levy of the annual disposal assessment imposed by the board of county commissioners under this division; provided, however, any ministerial act of omission or commission may be corrected at any time by the officers or party responsible for it in like manner as provided under this article for performing such act in the first place, and when so corrected it shall be construed as valid ab initio and shall in no way affect any process by law for the enforcement of the annual disposal assessment imposed under this division.

(b)

The board of county commissioners shall have the authority, at any time, upon its own initiative or in response to a petition from any affected owner of improved real property, to correct any error of omission or commission in the adoption of any annual disposal assessment roll or in the implementation of this article, including but not limited to an error in including any real property on such roll when such real property is not improved real property and any error in the calculation of the annual disposal assessment imposed against any parcel of improved real property.

(c)

An owner of improved real property may petition the board of county commissioners to correct any asserted error of omission or commission in relation to his improved real property in the adoption of the annual disposal assessment roll or in the implementation of this article by filing with the county a written petition containing the name of the owner, a legal description of the improved real property affected, a summary description of the asserted error and the relief requested of the county. Such petition may be considered by the board of county commissioners at any regular or special meeting. As an alternative, the board of county commissioners may appoint a member of the county's administrative staff to conduct such hearing and make final determinations upon appropriate notice and pursuant to procedural regulations adopted by resolution of the board of county commissioners.

(d)

No change in any assessment increasing the amount of such assessment shall be made until the owner of the parcel assessed shall have been given at least ten days' written notice and an opportunity to be heard by the board of county commissioners at a public hearing.

(Code 1970, § 23-79; Ord. No. 89-07, § 9, 3-7-89)

Sec. 90-121. - Collection by tax collector.

Within 20 days after delivery to him of the annual disposal assessment roll pursuant to this division, the property appraiser shall include the assessments on the tax roll for collection by the tax collector in the same manner as general ad valorem taxes are collected.

(Code 1970, § 23-80; Ord. No. 89-07, § 10, 3-7-89)

Sec. 90-122. - Due date; discount; delinquency.

The annual disposal assessments imposed under this division shall be due and payable in the same manner as general ad valorem taxes. On all annual disposal assessments imposed and collected, discounts for early payment thereof shall be at the rate of four percent in the month of November, three percent in the following month of December, two percent in the following month of January and one percent in the following month of February. The annual disposal assessment paid in March shall be without discount. The annual disposal assessment, if not paid on or before March 31 of the year following the year in which the annual disposal assessment is first billed, shall be delinquent and shall bear interest at the lesser of the maximum rate allowed by law or 18 percent per annum until paid in full.

(Code 1970, § 23-81; Ord. No. 89-07, § 11, 3-7-89)

State law reference— Due date of taxes, F.S. § 197.333; discounts for prompt payment, F.S. § 197.162.

Sec. 90-123. - Payment.

The tax collector is vested with the power and it shall be his duty to collect payments of all annual disposal assessments pursuant to this division. The tax collector shall distribute the annual disposition assessments collected to the trustee appointed by the county under the bond resolution or indenture securing the bonds for application under the bond resolution or indenture.

(Code 1970, § 23-82; Ord. No. 89-07, § 12, 3-7-89)

Sec. 90-124. - Prepayment by installment method.

Under this division, annual disposal assessments on any improved real property set forth on the assessment roll with more than $25.00 of estimated assessments due may be prepaid in installments as provided by general law for the prepayment of ad valorem taxes.

(Code 1970, § 23-83; Ord. No. 89-07, § 13, 3-7-89)

Sec. 90-125. - Failure to include real property on assessment roll.

(a)

When it shall appear that any annual disposal assessment should have been assessed under this division against any parcel of improved real property, but such parcel of improved real property was omitted from the appropriate annual disposal assessment roll because of error, the board of county commissioners shall assess the applicable annual disposal assessment roll special assessment for the year in which such omission is discovered plus the unpaid applicable annual disposal assessment for the prior two years if such improved real property was subject to an annual disposal assessment for any period during such prior two years, all as determined in the rate resolution.

(b)

The assessment for prior years shall be subject to the same discounts and penalties as current assessments.

(Code 1970, § 23-84; Ord. No. 89-07, § 14, 3-7-89)