§ 26-39. Annual disposal special assessments to governmental agencies; applicability of annual disposal special assessments to tax-exempt improved real property.

(1)

(a)

The Authority shall bill all governmental agencies owning improved real property within both the incorporated and unincorporated areas of the county and said governmental agencies shall pay the annual disposal special assessments imposed under the applicable classification specified in the rate resolution.

(b)

The discounts for early payment shall not be applicable to the annual disposal special assessments imposed against governmental agencies owning real property. Such governmental agencies shall pay in the manner provided herein the full annual disposal special assessments imposed.

(c)

The annual disposal special assessments imposed against governmental agencies shall become delinquent if not fully paid within 60 days from the date the notice of such annual disposal special assessments is mailed. All delinquent annual disposal special assessments shall bear an initial penalty of 4 percent of the full amount of the annual disposal special assessments if not paid by the expiration of the 60-day period and an additional penalty of 1 percent per month on the delinquent amount, plus the initial penalty, on the first day of each month thereafter until said annual disposal special assessments are paid in full.

(d)

The Authority shall have the authority to enforce the collections of any delinquent annual disposal special assessments by the institution of an appropriate action against the governmental agency in a court of competent jurisdiction for a judgment for the amount due under such annual disposal special assessments, including all penalties, plus costs and a reasonable attorney's fee.

(e)

The provisions of paragraphs (5), (6), and (7) of section 7 [§ 26-37] of this charter [article] and paragraphs (5) and (6) of section 8 [§ 26-38] of this charter [article] shall not be applicable to the annual disposal special assessments imposed against improved real property owned by any governmental agency.

(2)

Applicability of annual disposal special assessments to tax-exempt improved real property. The tax exemption of property form taxation under chapter 196, Florida Statutes, or any other law or constitutional provision shall not relieve the owner of any improved real property in the county from the provisions hereof or from the imposition by the Authority of the annual disposal special assessments applicable to such improved real property as specified in the rate resolution.

(Laws of Fla., §§ 2, 3, Ch. 2001-331)