Sec. 122-2046. - Authority.

The board is hereby authorized to impose assessments against property located within an MSBU to fund the project cost and related services of local improvements. The assessment shall be computed in a manner that fairly and reasonably apportions the project cost among the parcels of property within the MSBU, based upon objectively determinable assessment units.

(Ord. No. 98-45)

Sec. 122-2047. - Initial assessment resolution.

The initial proceeding for creation of an MSBU and imposition of an assessment shall be the board's adoption of an initial assessment resolution. The initial assessment resolution shall (A) describe the property to be located within the proposed MSBU; (B) describe the local improvement and related service proposed for funding from proceeds of the assessments; (C) estimate the capital cost, project cost and operating cost; (D) describe with particularly the proposed method of apportioning the capital cost, project cost and operating cost among the parcels of property located within the proposed MSBU, such that the owner of any parcel of property can objectively determine the number of assessment units and the amount of the assessment; (E) describe the provisions, if any, for acceleration and prepayment of the assessment; (G) describe the provisions, if any, for reallocating the assessment upon future subdivision; and (H) include specific legislative findings that recognize the fairness provided by the apportionment methodology.

(Ord. No. 98-45)

Sec. 122-2048. - Assessment roll.

(a)

The county administrator shall prepare a preliminary assessment roll that contains the following information:

(1)

A summary description of each parcel of property (conforming to the description contained on the tax roll) subject to the assessment;

(2)

The name of the owner of record of each parcel, as shown on the tax roll;

(3)

The number of assessment units attributable to each parcel;

(4)

The estimated maximum annual assessment to become due in any fiscal year for each assessment unit; and

(5)

The estimated maximum annual assessment to become due in any fiscal year for each parcel.

(B)

Copies of the initial assessment resolution and the preliminary assessment roll shall be on file in the office of the county administrator and open to public inspection. The foregoing shall not be construed to require that the assessment roll be in printed form if the amount of the Assessment for each parcel of property can be determined by use of a computer terminal available to the public.

(Ord. No. 98-45)

Sec. 122-2049. - Notice by publication.

After filing the assessment roll in the office of the county administrator, as required by section 122-2048(b) hereof, the county administrator shall publish once in a newspaper of general circulation within the county a notice stating that at a public hearing of the board will be held on a certain day and hour, not earlier than 20 calendar days from such publication, at which hearing the board will receive written comments and hear testimony from all interested persons regarding creating of the MSBU and adoption of the final assessment resolution. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act.

(Ord. No. 98-45)

Sec. 122-2050. - Notice by mail.

In addition to the published notice required by section 122-2049, the county administrator shall provide notice of the proposed assessment by first class mail to the owner of each parcel of property subject to the assessment. The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the hearing to each property owner at such address as is shown on the tax roll on the 20th calendar day prior to the date of mailing. Notice shall be deemed mailed upon delivery thereof to the possession of the U.S. Postal Service. The county administrator may provide proof of such notice by affidavit. Failure of the owner to receive such notice due to mistake or inadvertence shall not affect the validity of the assessment roll nor release or discharge any obligation for the payment of an assessment imposed by the board pursuant to this article.

(Ord. No. 98-45)

Sec. 122-2051. - Adoption of final resolution.

At the time named in such notice, or such time to which an adjournment or continuance may be taken, the board shall receive written objections and hear testimony of interested persons and may then, or at any subsequent meeting of the board, adopt the final assessment resolution which shall (A) create the MSBU; (B) confirm, modify or repeal the initial assessment resolution with such amendments, if any, as may be deemed appropriate by the board; (C) establish the maximum amount of the assessment for each assessment unit; (D) approve the assessment roll, with such amendments as it deems just and right; and (E) determine the method of collection. Following adoption of the final assessment resolution but prior to the date on which the assessment roll is certified for collection pursuant to section 122-2058 et seq. hereof, the board may obtain a written legal opinion that the assessments have been validly imposed from the office of the county attorney, an attorney-at-law or firm of attorneys of recognized standing in matters pertaining to local government law; provided however, that the failure to obtain such opinion shall not invalidate the assessments or affect the factual findings made by the board in connection therewith.

(Ord. No. 98-45)

Sec. 122-2052. - Annual assessment resolution.

During its budget adoption process, the board shall adopt an annual assessment resolution for each fiscal year in which assessments will be imposed to approve the assessment roll for such fiscal year. The final assessment resolution shall constitute the annual assessment resolution for the initial fiscal year. The assessment roll shall be prepared in accordance with the initial assessment resolution, as confirmed or amended by the final assessment resolution. If the proposed assessment for any parcel of property exceeds the maximum amount established in the notice provided pursuant section 122-2050 hereof or if an assessment is imposed against property not previously subject thereto, the board shall provide notice to the owner of such property in accordance with sections 122-2049 and 122-2050 hereof and conduct a public hearing prior to adoption of the annual assessment resolution. Failure to adopt an annual assessment resolution during the budget adoption process for a fiscal year may be cured at any time.

(Ord. No. 98-45)

Sec. 122-2053. - Effect of assessment resolutions.

The adoption of the final assessment resolution shall be the final adjudication of the issues presented (including, but not limited to, the apportionment methodology, the rate of assessment, the adoption of the assessment roll and the levy and lien of the assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of board adoption of the final assessment resolution. The assessments for each fiscal year shall be established upon adoption of the annual assessment resolution. The assessment roll, as approved by the annual assessment resolution, shall be certified to the tax collector, or such other official as the board by resolution deems appropriate.

(Ord. No. 98-45)

Sec. 122-2054. - Lien of assessments.

(a)

Upon adoption of the annual assessment resolution for each fiscal year, assessments to be collected under the uniform assessment collection act shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected upon adoption by the Board of the annual assessment resolution and shall attach to the property included on the assessment roll as of the prior January 1, the lien date for ad valorem taxes.

(b)

Upon adoption of the final assessment resolution, assessments to be collected under any alternative method of collection provided in section 122-2059 hereof shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected on the date notice thereof is recorded in the official records of Collier County, Florida.

(Ord. No. 98-45)

Sec. 122-2055. - Revisions to assessments.

If any assessment made under the provisions of this article is either in whole or in part annulled, vacated or set aside by the judgment of any court, or if the board is satisfied that any such assessment is so irregular or defective that the same cannot be enforced or collected, or if the board has failed to include any property on the assessment roll which property should have been so included, the board may take all necessary steps to impose a new assessment against any property benefited by the local improvement or related service, following as nearly as may be practicable, the provisions of this ordinance and in case such second assessment is annulled, the board may obtain and impose other assessments until a valid assessment is imposed.

(Ord. No. 98-45)

Sec. 122-2056. - Procedural irregularities.

Any irregularity in the proceedings in connection with the levy of any assessment under the provisions of this article shall not affect the validity of the same after the approval thereof, and any assessment as finally approved shall be competent and sufficient evidence that such assessment was duly levied, that the assessment was duly made and adopted, and that all other proceedings adequate to such assessment were duly had, taken and performed as required by this article; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Notwithstanding the provisions of this section 122-2056, any party objecting to an assessment imposed pursuant to this article must file an objection with a court of competent jurisdiction within the time periods prescribed herein.

(Ord. No. 98-45)

Sec. 122-2057. - Correction of errors and omissions.

(a)

No act of error or omission on the part of the board, county administrator, property appraiser, tax collector, clerk, or their respective deputies or employees, shall operate to release or discharge any obligation for payment of any assessment imposed by the board under the provisions of this article.

(b)

The number of assessment units attributed to a parcel of property may be corrected at any time by the county administrator. any such correction which reduces an assessment shall be considered valid from the date on which the assessment was imposed and shall in no way affect the enforcement of the assessment imposed under the provisions of this article. Any such correction which increases an assessment or imposes an assessment on omitted property shall first require notice to the affected owner in the manner described in section 122-2050 hereof, providing the date, time and place that the board will consider confirming the correction and offering the owner an opportunity to be heard.

(C)

After the assessment roll has been delivered to the tax collector in accordance with the Uniform Assessment Collection Act, any changes, modifications or corrections thereto shall be made in accordance with the procedures applicable to errors and insolvencies for ad valorem taxes.

(Ord. No. 98-45)