§ 26-37. Special assessments; method of levy and collection.

Since all improved properties in the county receive a direct, substantial benefit by the provision of solid waste disposal and collection services by the Authority, the Authority shall have the additional power to impose, levy, collect, or have collected, in accordance with the provisions of chapter 197, Florida Statutes or sections 7, 8 or 9 [§§ 26-37, 26-38 or 26-39] of this charter [article], the annual disposal special assessments herein authorized and defined as a means of financing the construction and/or acquisition of additions, extensions, and improvements to the solid waste system, the payment of the principal of and interest on bonds issued pursuant to this act [article], the cost of operating, maintaining, and repairing the solid waste system, and all other payments that are required to be made by the Authority in connection with the purposes of this act [article].

(1)

Definitions. For the purposes of this section and sections 8 and 9 [§§ 26-38 and 26-39], the following terms shall have the following meanings:

(a)

Addendum to annual disposal special assessments roll or addendum means the list prepared by and confirmed by the Authority each fiscal year containing the same information as the annual disposal special assessment roll as to any parcels of improved real property not incorporated on the corresponding annual disposal special assessment roll and incorporating any changes as to the information specified for any parcel of improved real property on the corresponding annual disposal special assessment roll, including any additions to or deletions from such annual disposal special assessment roll.

(b)

Annual disposal special assessments means the annual disposal special assessments imposed upon a parcel or parcels of improved real property for the disposal of solid waste for the applicable fiscal year based upon the classification of the use of such parcel or parcels of improved real property as set forth in the rate resolution.

(c)

Annual disposal special assessment roll means the list prepared and confirmed by the Authority each fiscal year containing a summary description of each parcel of improved real property, the name and address of the owner of each such parcel as indicated on the records maintained by the property appraiser, and the amount of the annual disposal special assessments applicable to each parcel of improved real property.

(d)

Collection means, with respect to solid waste services, the process whereby solid waste is removed and transported to a solid waste facility.

(e)

Governmental agencies means all state, federal, or local agencies or units of government located within the county, including, but not limited to, the School Board of Palm Beach County, all county agencies and departments, all municipalities within the county, all special districts and municipal service taxing units with all or part of their boundaries within the county, and any municipality or special district or other unit of government, the boundaries of which are not within the county but which is the owner of improved real property within the county.

(f)

Improved real property means all real property located within the county that generates or is capable of generating solid waste and that contains buildings, structures, or other improvements designed or constructed for and capable of use or used for human habitation, human activity, or commercial enterprises.

(g)

Owner means the person or persons owning an interest in improved real property.

(h)

Rate resolution means the resolution or resolutions of the Authority described in paragraph (3)(b) of this section and paragraph (2)(b) of section 8 [§ 26-38] of this charter [article].

(2)

Purpose. It is the purpose of this section to require all persons within the county and all governmental agencies to use exclusively the solid waste system operated and maintained by the Authority or designated by the Authority for the disposal of all solid waste generated within both the incorporated and unincorporated areas of the county; to establish a schedule of assessments for all improved real property in both the incorporated and unincorporated areas of the county to pay for the cost of financing, operating, and maintaining the solid waste system; to establish the method and procedure for the classification of such improved real property in the establishment of such schedule of annual disposal special assessments; to provide for a method and procedure for the collection of such assessments from the owners of such improved real property; and to provide for the operation of the solid waste system.

(3)

Determination of annual disposal special assessments; public hearing. On or before October 1 of each year, the Authority shall hold a public hearing for the following purposes:

(a)

To adopt a budget for the operation and maintenance of the solid waste system for the ensuing fiscal year, including moneys for the payment of the principal of and interest on bonds and other outstanding or anticipated indebtedness, including all reserves necessary therefor, for the payment of necessary reserves for capital expenditures and the renovation, improvements, and replacements of existing facilities of the solid waste system, for the enforcement and administration of the billing and collection of the annual disposal special assessments provided for hereunder, including necessary reserves for anticipated delinquent or uncollectible annual disposal special assessments, and for the payment of the current operation and maintenance of the solid waste system.

(b)

To adopt a rate resolution incorporating a schedule of annual disposal special assessments to impose upon the owners of all improved real property in both the incorporated and unincorporated areas of the county which shall constitute a lien as provided for in paragraph (5) and to establish the classification of the use of such parcel of improved real property in order to provide revenues which, together with other moneys of the Authority lawfully available therefor, shall be sufficient to fund the budget referred to in paragraph (a). The rates established by the Authority in each year under the provisions of the rate resolution shall be sufficient to provide moneys for the purposes described in paragraph (a), and the Authority shall not establish rates over and above the rates that are necessary to comply with the provisions of paragraph (a) and the budgetary requirements of any proceedings of the Authority heretofore or hereafter adopted in connection with the issuance of any of its bonds, notes, or other evidences of indebtedness.

Notice of said public hearing shall be published in a newspaper of general circulation in the county at least twice, with the first publication being at least 20 days prior to the date set for the public hearing. Said public hearing may be continued to a date certain without the necessity of further newspaper advertisement or public notice.

(4)

Scope of annual disposal special assessments; discount for early payment; delinquency.

(a)

The annual disposal special assessments incorporated in the rate resolution applicable to each parcel of improved real property shall be the annual disposal special assessments for each such parcel of improved real property for the disposal of all solid waste generated or capable of being generated as determined by the Authority on each such parcel of improved real property during the ensuing fiscal year.

(b)

The annual disposal special assessments shall be imposed against the owners of all improved real property in both the incorporated and unincorporated areas of the county if such real property is improved real property on or before September 1 prior to the fiscal year in which the annual disposal special assessments are imposed.

(c)

The owner and description of each parcel of improved real property shall be that designated on the real property records maintained by the property appraiser.

(d)

The annual disposal special assessments shall be due and payable 30 days after the mailing of the original annual disposal special assessments billing. On all annual disposal special assessments imposed and collected, discounts for early payment thereof shall be at the rate of 4 percent in the month of November and at any time within 30 days after the mailing of the original annual disposal special assessments billings; 3 percent in the month of December; 2 percent in the month of January; and 1 percent in the month of February. The annual disposal special assessments paid in March shall be without discount. The annual disposal special assessments shall become delinquent if not fully paid by March 31 of the fiscal year for which the annual disposal special assessments are imposed. All delinquent annual disposal special assessments shall bear an initial penalty of 3 percent of the full amount of the annual disposal special assessments if not paid by March 31 of the fiscal year for which the annual disposal special assessments are imposed and an additional penalty of 1 percent per month on the delinquent principal amount on the first day of June and on the first day of each month thereafter until the annual disposal special assessments are paid in full.

(5)

Annual disposal special assessments shall constitute a lien on improved real property. All annual disposal special assessments imposed against the owners of improved real property shall constitute, and are hereby imposed as, liens against such improved real property as of October 1 of the fiscal year for which the annual disposal special assessments are imposed. Until fully paid and discharged or barred by law, the annual disposal special assessments shall be prior to all other liens, except that such liens shall be on parity with a lien of state, county, and municipal taxes, and any lien for charges for services created pursuant to section 159.17, Florida Statutes. If any annual disposal special assessment liens become delinquent by not being fully paid by March 31 of the fiscal year for which the annual disposal special assessments are imposed and remain delinquent, the Authority shall cause to be prepared a notice of lien containing the amount of the delinquent annual disposal special assessments, including the amount of the first penalty, a legal description of the improved real property against which the lien is imposed, and the name of the owner of such real property as indicated on the real property records maintained by the property appraiser of the county. Said notice of lien shall be recorded in the public records of the county on or about September 30 of the fiscal year for which the annual disposal special assessments were levied, or as soon thereafter as the Authority shall determine. A copy of the notice of lien shall be served on the owner of record as provided in section 713.18, Florida Statutes, within 10 days after the notice of lien is recorded.

(6)

Notification and payment of annual disposal special assessments; discharge of recorded liens. The Authority shall collect the payment of all current or delinquent annual disposal special assessments from November 1 of the fiscal year for which the annual disposal special assessments are imposed until paid or satisfied as herein provided. The Authority shall mail notices of the annual disposal special assessments to the owners of each parcel of improved real property in the manner and containing the information as follows:

(a)

The first notice shall be mailed on or about November 1 of each fiscal year to all owners, and such notice shall contain the amount of the annual disposal special assessments for the then-current fiscal year and a schedule of the discounts available to the owners for early payments. Such notice shall further advise the owners that failure to pay the annual disposal special assessments in a timely manner may result in a loss of title.

(b)

The second notice shall be mailed on or about March 31 of such fiscal year to those owners who have failed to pay any or all of the then-due-and-owing annual disposal special assessments, and such notice shall contain a schedule of the initial penalty for nonpayment and shall further advise the owner that a notice of lien will be filed by the Authority against that parcel of improved real property on the public records of the county provided for that purpose. However, if such annual disposal special assessments, together with any penalties thereon, are received prior to September 30 of the fiscal year for which the annual disposal special assessments were levied, then such notice of lien will not be filed. Such notice shall further advise the owners that failure to pay the annual disposal special assessments in a timely manner may result in a loss of title.

(c)

The third notice shall be mailed on or before June 1 of such fiscal year to those owners who have failed to pay any or all of the then-due-and-owing annual disposal special assessments, and such notice shall contain a schedule of the additional penalty incurred by the owners for each month from June 1 and thereafter.

In addition to the collection of any penalties, the Authority shall recover from the owner any cost that may be incurred in connection with such delinquent payments. When any such lien or liens have been fully paid or discharged, the Authority shall properly cause evidence of the satisfaction and discharge of such lien to be provided. Said lien or liens shall not be assigned by the Authority to any person.

(7)

Enforcement of delinquent annual disposal special assessments. All delinquent annual disposal special assessment liens may be enforced at any time by the Authority at least 30 days subsequent to the date of the service of the notice of lien for the amount due under such recorded liens, including all penalties, plus costs and a reasonable attorney's fee, by proceeding in a court of equity to foreclose such liens in the manner in which a mortgage lien is foreclosed under the laws of Florida, or the collection and enforcement of payment thereof may be accomplished by any other method authorized by law. It shall be lawful to join in any complaint or foreclosure, or any such legal proceeding, any one or more lots or parcels of land that are the subject of a lien or liens. The Authority is authorized and directed to execute and deliver, upon request, a written certification certifying the amount, including all penalties, plus costs, due for delinquent annual disposal special assessments or under any recorded liens for any parcel of real property, or certifying that no such annual disposal special assessments are due, except current and nondelinquent annual disposal special assessments.

(8)

Calculation of annual disposal special assessments.

(a)

Based upon the rate resolution, the Authority shall cause to be prepared an annual disposal special assessment roll. Such annual disposal special assessment roll shall contain a summary description of each parcel of improved real property within the county on or before September 1 prior to the fiscal year for which the annual disposal special assessments are to be imposed, the name and address of the owner of each parcel of improved real property, the rate applicable to each parcel of improved real property as specified in the rate resolution, and the amount of the annual disposal special assessments 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 records. The information specified above to be included in the annual disposal special assessment roll shall conform to that maintained by the property appraiser on the real property records.

(b)

Upon completion of the preparation of the annual disposal special assessment roll, the Authority shall at any regular or special meeting review the annual disposal special assessment roll for preparation in conformity with the rate resolution. The Authority shall make such changes or additions as necessary to conform such annual disposal special assessment roll to the rate resolution. If, upon the completion of such review, the Authority shall be satisfied that the annual disposal special assessment roll has been prepared in conformity with the rate resolution, the Authority shall ratify and confirm the annual disposal special assessment roll and certify that the annual disposal special assessment roll is correct and proper and is to be used in collecting the annual disposal special assessments.

(c)

On or before October 1 of the fiscal year for which the annual disposal special assessment roll is confirmed, the Authority shall cause to be prepared an addendum to the annual disposal special assessment roll containing the addition or deletion of any parcels of improved real property not incorporated into or deleted from the annual disposal special assessment roll but constituting improved real property on September 1 prior to the fiscal year for which the annual disposal special assessments are imposed. Included in such addendum shall be any change in the information specified for each parcel of improved real property on the annual disposal special assessment roll. Such addendum to the annual disposal special assessment roll shall contain information required for the annual disposal special assessment roll and shall be reviewed by the authority and certified as the annual disposal special assessment roll of the Authority.

(Laws of Fla., §§ 2, 3, Ch. 2001-331)