§ 26-38. Collection of annual disposal special assessments by tax collector; alternative method of levy and collection.

The Authority may, to the extent permitted by law, utilize the office of the tax collector for the purpose of collecting the annual disposal special assessments imposed under this act [article]. The Authority may, in connection with the collection of the annual disposal special assessments, proceed in the manner set forth in this section as an alternative to that set forth in section 7 of this charter [article], or as provided by chapter 197, Florida Statutes, as it may be amended from time to time. In the event the Authority chooses to follow the method of collection set forth in this section, it must first enter into written agreements with the property appraiser and the tax collector to perform the duties as outlined in this section. Said agreements shall be entered into voluntarily and at the sole options of the property appraiser and the tax collector, and shall provide for reimbursement to them of all costs associated with their duties hereunder.

(1)

Purpose. It is the purpose of this section to provide for an additional and alternative, but in no event exclusive, method and procedure for the collection of annual disposal special assessments from the owners of all improved real property in both the incorporated and unincorporated areas of the county, in the same manner as the collection of ad valorem taxes by the county and through the tax bill issued by the tax collector.

(2)

Determination of annual disposal special assessments; public hearing. On or before July 30 of each year, or such other date as may be specified by chapter 197, Florida Statutes, 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 and interest on bonds and other outstanding or anticipated indebtedness, including all reserves necessary therefrom, 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 be imposed upon the owners of all improved real property in both the incorporated and unincorporated areas of the county to establish the classification of the use of such parcel or parcels of improved real property in order to provide the revenues to fund the budget referred to in paragraph (a). Such rate resolution adopted at the public hearing shall further authorize the collection of the annual disposal special assessments in the same manner as the collection of ad valorem taxes by the county and through the utilization of the office of the tax collector of the county.

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 public hearing. Additional notice shall also be provided to each affected property owner by first class mail of both the potential for loss of his or her title through the use of the ad valorem collection method and the time and place of said public hearing. Said public hearing may be continued to a date certain without the necessity of further newspaper advertisement or public notice.

(3)

Scope of annual disposal special assessments.

(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 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 real property in both the incorporated and unincorporated areas of the county if such real property is improved real property on or before January 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.

(4)

Enforcement and collection. The annual disposal special assessments shall be due and payable on November 1 of each year or at such other times as prescribed by the amended tax bill. Such annual disposal special assessments shall be collected and enforced by the tax collector in the same manner that ad valorem taxes are collected, including, but not limited to, provisions of law relating to discount for early payment, prepayment by installment method, and penalty for delinquent payment.

(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 remain liens equal in rank and dignity with the lien of the county ad valorem taxes and superior in rank and dignity to all other liens, encumbrances, titles, and claims in, to, or against the real property involved. 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. The Authority shall cause to 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 a notice of intention to file lien, and such notice shall contain a schedule of the additional penalty incurred by the owners for each month from June 1 and thereafter and a notice that a lien will be filed if not paid on or before September 30. If the assessment is not paid, a 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.

(6)

Payment of annual disposal special assessments. It shall be the duty of the tax collector, pursuant to law, to collect payments of all annual disposal special assessments referred to in this section. The tax collector shall distribute the annual disposal special assessments so collected to the Authority at the times and in the manner provided by law. The tax collector shall mail to all owners of improved real property such notices as are required by law.

(7)

Enforcement of delinquent annual disposal special assessments. All delinquent annual disposal special assessment liens may be enforced by the Authority in the manner provided by law.

(8)

Certification to property appraiser and tax collector.

(a)

Upon adoption by the Authority of the rate resolution provided herein, the Authority shall forthwith deliver a certified copy of the rate resolution to the property appraiser and tax collector. Based upon said rate resolution and pursuant to written contracts between the Authority and the property appraiser and the Authority and the tax collector, the property appraiser shall include the annual disposal special assessments on the tax notice issued pursuant to section 197.3635, Florida Statutes, or any successor laws, and the tax collector shall collect the annual disposal special assessments as provided by law.

(b)

Nothing contained in this section shall be construed or interpreted to preclude the Authority from submitting, within its discretion, a separately prepared notice of the annual disposal special assessments imposed on certain improved real property to the owner of such property if, in the opinion of the Authority, such procedure shall facilitate the billing and collection of such annual disposal special assessments, which notice shall be in addition to the notice submitted by the property appraiser.

(9)

Additional proceedings. The Authority shall conform with and shall do and provide such additional proceedings as may be necessary to enable the Authority to collect the annual disposal special assessments in the same manner as the collection of ad valorem taxes of the county and through the utilization of the office of the tax collector to the extent that the general law relating to the method of collection shall require further and additional notices or other proceedings of the Authority.

(Laws of Fla., §§ 2, 3, Ch. 2001-331)