§ 23-79. Imposition of assessments.

(a)

Findings. It is hereby ascertained, determined and declared by the Board that:

(1)

Pursuant to Article VIII, Section 1 of the Florida Constitution, and F.S. §§ 125.01 and 125.66, the Board has all powers of local self-government to perform County functions and to render services in a manner not inconsistent with general law and such power may be exercised by the enactment of County Ordinances.

(2)

Pursuant to F.S., § 403.706(1), the County has the general responsibility and authority to provide for the operation of Solid Waste management and disposal facilities and Recovered Materials management facilities to meet the needs of all incorporated and unincorporated areas within the County.

(3)

All Solid Waste generated within the County shall be disposed of at a lawfully permitted Solid Waste Management Facility.

(4)

The existence of a Building or structure which contains at least a minimum of one (1) residential Dwelling Unit results in such property generating Solid Waste or Recovered Materials or being capable of generating Solid Waste or Recovered Materials.

(5)

The imposition of an annual Waste Materials Assessment is an equitable and efficient method of allocating and apportioning the Solid Waste management system and Recovered Materials management system costs attributable to parcels of Improved Property within the unincorporated area of the County.

(6)

The Waste Materials Assessment to be imposed pursuant to this division is imposed by the Board, and not by the property appraiser or tax collector. The duties of the property appraiser and tax collector under the Uniform Assessment Collection Act are ministerial.

(7)

The annual Waste Materials Assessment to be imposed pursuant to this division will constitute a Non-Ad Valorem Assessment within the meaning and intent of the Uniform Assessment Collection Act.

(b)

Authority. The Board is hereby authorized to impose Waste Materials Assessments against all Improved Property within the unincorporated area of the County and within those municipalities that enter into applicable interlocal agreements with the County, at a rate of assessment based upon the special benefit accruing to such property from the County's provision of Solid Waste management and Recovered Materials management services. Waste Materials Assessments shall be imposed in conformity with the procedures set forth in this division.

(1)

The amount of the Waste Materials Assessment imposed each Fiscal Year against each parcel of Improved Property shall be based upon:

a.

Classifications of Improved Property reasonably related to the generation of Solid Waste or Recovered Materials,

b.

The physical characteristics of a specific parcel or Building,

c.

Any other factor reasonably related to the generation of Solid Waste or Recovered Materials, or

d.

Any combination of the foregoing; provided however, that the factor or combination of factors employed to compute the Waste Materials Assessment shall result in a rate of assessment not in excess of the special benefit accruing to such parcel of Improved Property.

(c)

Initial proceedings. The initial proceedings for the imposition of a Waste Materials Assessment shall be the passage by the Board of an Initial Assessment Resolution:

(1)

Describing the area to be subject to the Waste Materials Assessment;

(2)

Containing a brief and general description of the Solid Waste management and Recovered Materials management facilities and services to be provided,

(3)

Determining the Solid Waste management system and Recovered Materials management system costs to be assessed;

(4)

Describing the methods of apportioning the Solid Waste management system and Recovered Materials management system costs to compute the Waste Materials Assessment for specific properties,

(5)

Designating an estimated rate of assessment for the upcoming Fiscal Year,

(6)

Designating a maximum assessment rate, if desired by the Board;

(7)

Authorizing the date, time, and place of a public hearing to consider the adoption of the Final Assessment Resolution for the upcoming Fiscal Year; and

(8)

Directing the County Manager to:

(i)

Prepare the initial Assessment Roll, as required by this section,

(ii)

Publish the notice required by this section, and

(iii)

Mail the notice required by this section.

(d)

Waste Materials Assessment Roll. The County Manager shall prepare, or cause to be prepared, the initial Assessment Roll, which roll shall contain the following:

(1)

A summary description of all Improved Property in the unincorporated area of the County, conforming to the description contained on the Tax Roll.

(2)

The name of the owner of record of each parcel of Improved Property as shown on the Tax Roll, and

(3)

The amount of the initial Waste Materials Assessment to be imposed against each such parcel of Improved Property. The initial Assessment Roll shall be retained by the County Manager and shall be open to public inspection. The foregoing shall not be construed to require that the initial Assessment Roll be in printed form if the amount of the Waste Materials Assessment for each parcel of property can be determined by the use of a computer terminal available to the public.

(e)

Notice by publication. The County Manager, upon completion of the initial Assessment Roll, shall publish once in a newspaper of general circulation, published and circulating in the County, a notice stating that a meeting of the Board on a certain day and hour, not earlier than twenty (20) calendar days from such publication, which meeting shall be a regular, adjourned or special meeting, the Board will hear objections of all interested Persons to the Final Assessment Resolution which shall establish the rate of assessment and approve the aforementioned initial Assessment Roll. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include:

(1)

A geographic depiction of the property subject to the Waste Materials Assessment;

(2)

A brief and general description of the Solid Waste management and Recovered Materials management facilities and services to be provided;

(3)

The rate of assessment, including a maximum assessment rate in the event one was adopted in the Initial Assessment Resolution;

(4)

The procedure for objecting;

(5)

The method by which the Waste Materials Assessments will be collected; and

(6)

A statement that the initial Assessment Roll is available for inspection and all interested Persons may ascertain the amount to be assessed against a parcel of property at the office of the County Manager or other place designated by the Board.

(f)

Notice by mail. In addition to the published notice required, for the first Fiscal Year in which a Waste Materials Assessment is imposed against Improved Property, the County Manager shall provide notice by first class mail to each owner proposed to be assessed. In subsequent years that the Waste Materials Assessment is imposed, notice will be provided by mail as required by the Uniform Assessment Collection Act. Such notice shall include:

(1)

The purpose of the Waste Materials Assessments,

(2)

The total amount to be levied against each parcel of property, including a maximum assessment rate in the event one was adopted in the Initial Assessment Resolution,

(3)

The unit of measurement applied to determine the Waste Materials Assessment.

(4)

The number of such units contained in each parcel of property,

(5)

The total revenue to be collected by the County from the Waste Materials Assessments,

(6)

A statement that failure to pay the Waste Materials Assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property,

(7)

A statement that all affected owners have a right to appear at the hearing and to file written objections with the Board within twenty (20) days of the notice, and

(8)

The date, time and place of the hearing. The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least twenty (20) calendar days prior to the hearing to each owner at such address as is shown on the Tax Roll. Notice shall be deemed mailed upon delivery thereof to the possession of the United States Postal Service. The County Manager 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 payment of a Waste Materials Assessment imposed by the Board.

(g)

Adoption of Final Assessment Resolution. At the time named in such notice, or to which an adjournment or continuance may be taken by the Board, the Board shall receive any written objections of interested Persons and may then or at any subsequent meeting of the Board adopt the Final Assessment Resolution which shall:

(1)

Repeal or confirm the Initial Assessment Resolution with such amendments, if any, as may be deemed appropriate by the Board;

(2)

Establish the rate of assessment to be imposed in the upcoming Fiscal Year; and

(3)

Approve the initial Waste Materials Assessment Roll, with such amendments as it deems just and right; and

(4)

Determine the method of collection. All parcels assessed shall derive a special benefit from the Solid Waste management and Recovered Materials management facilities and services and the Waste Materials Assessment shall be fairly and reasonably apportioned among the assessed properties that receive the special benefit. All objections to the Final Assessment Resolution shall be made in writing, and filed with the County Manager at or before the time or adjourned time of such hearing. The Final Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal Year the Waste Materials Assessments are imposed hereunder.

(h)

Effect of Final Assessment Resolution. The Waste Materials Assessments for the initial Fiscal Year shall be established upon adoption of the Final Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final adjudication of the issues presented (including, but not limited to, the method of apportionment, the initial rate of assessment, the initial Assessment Roll and the levy and lien of the Waste Materials Assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within twenty (20) days from the date of Board action on the Final Assessment Resolution. The Assessment Roll, as approved by the Final Assessment Resolution, shall be delivered to the tax collector, or such other official, as the Board, by resolution, deems appropriate.

(i)

Adoption of Annual Rate Resolution. The Board shall adopt an Annual Rate Resolution during its budget adoption process for each Fiscal Year following the initial Fiscal Year for which Waste Materials Assessments are imposed hereunder. In doing so, the procedures in this section shall be followed. The Annual Rate Resolution shall establish the rate of assessment to be imposed in the upcoming Fiscal Year and approve the Assessment Roll for the upcoming Fiscal Year with any adjustments as the Board deems just and right. The Assessment Roll shall be prepared in accordance with the method of apportionment set forth in the Final Assessment Resolution. If for any Fiscal Year (1) the proposed rate of assessment exceeds the rate included in any notice previously provided to the owners of Residential Property, (2) the purpose for which the Waste Materials Assessment is imposed or the use of the revenue from the Waste Materials Assessment is substantially changed from that represented by notice previously provided to the owners of assessed properties, (3) assessed property is reclassified, (4) the method of apportionment is changed from that represented by any notice previously provided to the owners of Improved Property, or (5) an Assessment Roll contains assessed property that was not included on the Assessment Roll approved for the prior Fiscal year, but only as to those added assessed properties, the Annual Rate Resolution for such Fiscal Year shall not be adopted prior to a public hearing on the rate of assessment, for which notice is provided by publication and first class mail in substantially the manner set forth herein. The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the tax collector as required by the Uniform Assessment Collection Act, or if the alternative method described in this division is used to collect the Waste Materials Assessments, or such other official as the Board by resolution shall designate. If the Waste Materials Assessment against any property shall be sustained or reduced or abated by the court, an adjustment shall be made on the Waste Materials Assessment Roll.

(j)

Lien of Waste Materials Assessments. All Waste Materials Assessments shall constitute a lien against such property equal in rank and dignity with the liens of all state, County, District or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, mortgages titles and claims, until paid. The lien for a Waste Materials Assessment shall be deemed perfected upon adoption by the Board of the Final Assessment Resolution or the Annual Rate Resolution, whichever is applicable. The lien for a Waste Materials Assessment collected under the Uniform Assessment Collection Act shall attach to the property as provided by law.

(k)

Procedural irregularities. Any informality or irregularity in the proceedings in connection with the levy of any Waste Materials Assessment under the provisions of this division shall not affect the validity of the same after the approval thereof, and any Waste Materials Assessment as finally approved shall be competent and sufficient evidence that such Waste Materials Assessment was duly levied, that the Waste Materials Assessment was duly made and adopted, and that all other proceedings adequate to such Waste Materials Assessment were duly had, taken and performed as required herein; 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, any party objecting to a Waste Materials Assessment imposed pursuant to this Chapter must file an objection with a court of competent jurisdiction within the time periods prescribed herein.

(l)

Correction of errors and omissions.

(1)

No act of error or omission on the part of the property appraiser, tax collector, County Manager, Board or their deputies or employees, shall operate to release or discharge any obligation for payment of a Waste Materials Assessment imposed by the Board.

(2)

When it shall appear that any Waste Materials Assessment should have been imposed against a parcel of property specially benefitted by the provision of Solid Waste management and Recovered Materials management facilities and services, but that such property was omitted from the Waste Materials Assessment Roll, the Board may, upon provision of appropriate notice as set forth in this section, impose the applicable Waste Materials Assessment for the Fiscal Year in which such error is discovered, in addition to the applicable Waste Materials Assessment due for the prior two (2) Fiscal Years. Such total Waste Materials Assessments shall become delinquent if not fully paid upon the expiration of ninety (90) Days from the date of the adoption of said resolution. The Waste Materials Assessment so imposed shall constitute a lien against such property equal in rank and dignity with the liens of all state, County, District or municipal taxes and special assessments, and superior in rank and dignity to all other liens, mortgages, encumbrances, titles and claims in and to or against the real property involved, may be collected as provided herein, and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent Waste Materials Assessments.

(3)

The County Manager shall have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the owner of any property subject to a Waste Materials Assessment, to correct any error in applying the Waste Materials Assessment apportionment method to any particular parcel of property not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction that reduces a Waste Materials Assessment shall be considered valid ab initio and shall in no way affect the enforcement of the Waste Materials Assessment imposed under the provisions of this division. Any such correction which increases a Waste Materials Assessment or imposes a Waste Materials Assessment on omitted property shall first require notice to the affected owner in the manner described herein, providing the date, time and place that the Board will consider confirming the correction and offering the owner an opportunity to be heard. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the County Manager and not the property appraiser or tax collector.

(4)

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 upon timely written request and direction of the County Manager.

(Ord. No. 2014-21, § 2, 5-6-14)