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2017-088-3193 Stormwater ManagementRESOLUTION NO. 2017 -88 -3193 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA, AMENDING THE STORMWATER MANAGEMENT UTILITY PROGRAM FEE SCHEDULE TO RAISE THE ERU FEE FROM FOUR DOLLARS ($4.00) TO SIX DOLLARS ($6.00); ELECTING TO CONTINUE TO USE THE UNIFORM METHOD OF COLLECTING NON -AD VALOREM ASSESSMENTS FOR STORMWATER USER FEES PURSUANT TO CHAPTER 197, FLORIDA STATUTES; STATING THE NEED FOR SUCH LEVY; AUTHORIZING THE CITY MANAGER TO ENTER INTO AN AGREEMENT WITH THE PROPERTY APPRAISER FOR THIS PURPOSE; AUTHORIZING THE CITY MANAGER TO RETAIN A CONSULTANT FOR THIS PURPOSE; PROVIDING FOR DIRECTIONS TO THE CITY MANAGER AND CITY CLERK; PROVIDING FOR THE ADOPTION OF REPRESENTATIONS; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, in accordance with Chapter 26, Article II of the City of Miami Gardens Code of Ordinances, the City has created a stormwater utility, and WHEREAS, Section 197.3632, Florida Statutes establishes a uniform method for the levy, collection and enforcement of non -ad valorem assessments, and WHEREAS, the current fee being charged is $4.00 per ERU and City staff is recommending that this amount be raised to $6.00 per ERU generate additional revenue to the City, and WHEREAS, the City of Miami Gardens intends to continue to use the uniform method for collection non -ad- valorem assessments for stormwater user fees as authorized by Section 197.3632, Florida Statutes as amended, and WHEREAS, the City held a duly advertised public hearing prior to the adoption of this Resolution, proof of publication of such hearing being attached hereto as Exhibit "A ", and WHEREAS, it is anticipated that the City will retain the services of a consultant to evaluate properties within the City to determine the correct Equivalent Residential Units; place the gathered information in to the Geographic Information System; and transfer the information to the Miami Dade Property Appraiser, NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA AS FOLLOWS: Section 1: ADOPTION OF REPRESENTATIONS: The foregoing Whereas paragraphs are hereby ratified and confirmed as being true, and the same are hereby made a specific part of this Resolution. Section 2: AUTHORIZATION: The City Council hereby authorizes an increase commencing with the Fiscal Year beginning October 1, 2017, to the ERU rate from $4.00 to $6.00. The City of Miami Gardens intends to continue to use the uniform method of collecting non -ad valorem assessments as authorized in Section 197.3632, Florida Statutes, as amended for stormwater user fees. Such non -ad valorem assessments will be levied within the incorporated area of the City. A legal description of such area subject to the assessment is attached hereto as Exhibit "B" and is incorporated herein by reference. Section 3: AUTHORIZATION: The City Council of the City of Miami Gardens hereby authorizes the City Manager to notify the Miami Dade County Property Appraiser's office of the City's intent to collect the stormwater user fees by using the uniform method of collection through the tax roll and hereby authorizes the City Manager to enter into an agreement with the Property Appraiser for this purpose. Section 4: AUTHORIZATION: The City Manager is hereby authorized to retain a consultant to determine the correct Equivalent Residential Units; place the gathered information in to the Geographic Information System; and transfer the information to the Miami Dade Property Appraiser. Resolution No. 2017 -88 -3193 Section 5: DIRECTIONS TO THE CLERK: The City Clerk is hereby directed to send certified copies of this Resolution to the Miami -Dade County Property Appraiser, Miami -Dade County Tax Collector, and the Florida Department of Revenue. Section 6: EFFECTIVE DATE: This Resolution shall take effect immediately upon its final passage. PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS AT ITS REGULAR MEETING HELD ON MAY 10, 2017. OLIV R GILBERT, III, MAYOR ATTEST: RONETTA TAYLOR, PMC, CITY CLERK PREPARED BY: SONJA KNIGHTON DICKENS, ESQ., CITY ATTORNEY SPONSORED BY: CAMERON D. BENSON, CITY MANAGER Moved by: X.% A,,nS a nd Seconded by: VOTE: 7 Mayor Oliver Gilbert, III ✓ (Yes) (No) Vice Mayor Erhabor Ighodaro, Ph.D. (Yes) (No) Councilwoman Lisa C. Davis ,/ (Yes) (No) Councilman Rodney Harris (Yes) (No) Councilwoman Lillie Q. Odom ✓ (Yes) (No) Councilwoman Felicia Robinson (Yes) (No) Councilman David Williams Jr —� (Yes) (No) Resolution No. 2017 -88 -3193 EXHIBIT "A" [ PLEASE INSERT PROOF OF PUBLICATION ] Resolution No. 2017 -88 -3193 s � O 6 � Q 6 W O S FLI W z 3 Z 0 E L o f ° 0 4 -E n E £ m ^ a `o E F a g E m B 8 a w c E o c a c Y o 7w, m _E 9 2 3 E .SEE 6 Q u£ rF wQ City a Q yZj W ° g' - _� E_' ^ - p u o d o J Q� °- m g S i v 'l• _ i m N yr. O p w j3 E uE F y° b$' F m m 2 E °e5 ' ,,_i- 3 -- - -- s •may �, m aO u U ~'ice OZ gy 5: -O Z • 6 Q 4 E E c o S X E 4 O = �m w J T e? ao = m_g9 c y� ° °zo 8ffiSms E 44' n�.gm €x4 * g ec_- g�R u2 ao' "ni Q g o o o a N M a E E o LL c mE3m oQg -oI r o ' �gslm8z° w`.Es �'qs ai o ".N ELL m£ lc EXHIBIT "B" City of Miami Gardens, Florida more particularly described as [ PLEASE INSERT LEGAL DESCRIPTION ] Resolution No. 2017 -88 -3193 04I G� U �I r City of Miami Gardens 200 Agenda Cover Memo 18605 NW 27 Ave., Miami Gardens, Florida 33056 Council Meeting Date: May 10, 2017 Item Type: EnterX in box Resolution Ordinance Other X Fiscal Impact: (Enter X in box) Yes No Ordinance Reading: (Enter X in box) 1st Reading 2nd Reading X Public Hearing: (Enter X in box) Yes No Yes No X Funding Source: Advertising Requirement: (Enter X in box) Yes No Contract /P.O. Required: (Enter X in box) Yes No RFP /RFQ /Bid #: X Strategic Plan Related (Enter X in box) Yes No Strategic Plan Priority Area: Enhance Organizational (] Bus. & Economic Dev 0 Public Safety 0 Quality of Education 0 Qual. of Life & City Image 0 Communication Strategic Plan Obj. /Strategy: (list the specific objective /strategy this item will address) N/A x Sponsor Name Cameron Benson, City Manager Department: City Manager City Manager's Office Short Title: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA, AMENDING THE STORMWATER MANAGEMENT UTILITY PROGRAM FEE SCHEDULE TO RAISE THE ERU FEE FROM FOUR DOLLARS ($4.00) TO SIX DOLLARS ($6.00); ELECTING TO CONTINUE TO USE THE UNIFORM METHOD OF COLLECTING NON - AD VALOREM ASSESSMENTS FOR STORMWATER USER FEES PURSUANT TO CHAPTER 197, FLORIDA STATUTES; STATING THE NEED FOR SUCH LEVY; AUTHORIZING THE CITY MANAGER TO ENTER INTO AN AGREEMENT WITH THE PROPERTY APPRAISER FOR THIS PURPOSE; AUTHORIZING THE CITY MANAGER TO RETAIN A CONSULTANT FOR THIS PURPOSE; PROVIDING FOR DIRECTIONS TO THE CITY MANAGER AND CITY CLERK; PROVIDING FOR THE ADOPTION OF REPRESENTATIONS; PROVIDING FOR AN EFFECTIVE DATE. 18605 NW 27 Ave., Miami Gardens, Florida 33056 Staff Summary: The five year CIP plan for Stormwater drainage improvements totaled to approximately $7 million, which includes drainage projects at many locations such as NW 24 Avenue, NW 191— NW 195 Terrace, NW 170 street and NW 22 Avenue, NW 195 Street between NW 12 Avenue, NW 203 Street, NW 13 Avenue west of NW 167 Street, NW 207 Street Road between NW 37 Avenue and NW 215 Street, NW 203 Street between NW 7 Avenue and NW 15 Avenue, and Culvert/Headwall Repairs — City -wide. Currently, the City is levying $4.00 per ERU (resolution #2006 - 143 -489), which means for each residential unit, the fee is $48.00 per year. The revenue derived from this fee is to cover the costs for capital projects as well as maintenance of the stormwater system. Also, the City has recently renewed the agreement with the County for canal maintenance for five years and the costs is approximately $400,000 annually. In the FY 2017 budget, the Fleet Manager has submitted a five year vehicle replacement plan. A Sweeper is proposed to be replaced in FY 2017 in the amount of $280,000 and to Van Con Trucks within the next three years in the amount of $275,000 each. Since the City took over the Stormwater operations in 2007 from the County, the fees have not been increased and have remained at the same rate that the County imposed at $4.00 per ERU per month which was implemented since 2004. Staff is proposing an increase of the monthly rate from $4.00 to $6.00 per ERU, the impact to our residents per household is $24.00 per year, and will generate additional revenue of approximately $1.88 million based on current year certification of ERUs within the City by the consultant. The consultant will be certifying FY 2018 number of ERUs. Fiscal Impact Additional revenue of approximately $1.88 million based on FY 2017 certification. Proposed Action: Recommend Council approval of the Stormwater fee increase from $4.00 to $6.00. Attachment: Attachment #1: Ordinance #2007 -30 -136 — Stormwater Management Ordinance Attachment #2: Resolution # 2006 - 143 -489 - Establishing Stormwater Mgnt Utility Program fee schedule Ordinance No. 2007 -30 -136 ORDINANCE NO. 2007 -30 -136 AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA, AMENDING ORDINANCE NO. 2006- 25- 106THE "STORMWATER MANAGEMENT" ORDINANCE TO CLARIFY THE PROCEDURES TO APPEAL THE IMPOSITION OF A LIEN FOR NON PAYMENT OF FEES; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City of Miami Gardens previously adopted Ordinance No. 2006- 25 -106, the " Stormwater Management Ordinance ", whereby it established a Stormwater Management Utility ( "SMU ") pursuant to the Home Rule Powers provided in the Florida Constitution and Chapter 163 and 166, Florida Statutes, and WHEREAS, through the creation of the City SMU, the City will become responsible for the ownership, maintenance, and expansion of the existing stormwater management system located within the City's limits for the purpose of collecting and disposing of storm and other surface water, and WHEREAS, in order to collect stormwater utility fees, it will become necessary for the City to record liens against properties where a stormwater fee has been assessed, but has not been paid, and WHEREAS, Florida Statutes do not require the City to provide notice to property owners prior to the filing of a lien, however, in the abundance of caution, the City Attorney is of the opinion that notice and an opportunity to be heard must be given prior to recording a lien against real property, Page I Ordinance No. 2007 -30 -136 NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, THAT: SECTION 1. ADOPTION OF REPRESENTATIONS: The foregoing Whereas Clauses are hereby ratified and confirmed as being true, and the same are hereby made a specific part of this Ordinance. SECTION 2. AMENDMENT: Section 11 of Ordinance No. 2006 -25 -106 is hereby amended as follows: Sec. 11. Enforcement and Penalties. (a) Stormwater Utility Fees shall be payable when due and, if late, shall be subject to a ten (10 %) percent late charge. Any unpaid balance for such fees and late charges shall be subject to an interest charge at the rate of eight (8 %) per annum. Imposition of such interest charge shall commence sixty (60) days after the past due date of the fees set forth on the utility bill. Nonpayment of any portion of the Stormwater Utility fee shall be considered as nonpayment of all other utilities appearing on the bill and may result in the termination of all utility services appearing on the bill. (b) All fees, late charge and interest accruing, thereupon due and owing to the utility which remain unpaid sixty (60) days after the past due date of the fees shall become a lien against and upon the developed property for which the fees are due and owing to the same extent and character as alien for a special assessment. Until fully paid and discharged, said fees, late charges, and interest accrued thereupon shall be, remain, and constitute a special assessment lien equal in rank and dignity with the lien of ad valorem taxes and superior in rank and dignity to all other liens, encumbrances, titles, and claims in, to or against the developed property involved for the period of five years from the date said fees, late charges, and interest accrued thereupon, become a lien as set forth in this chapter. Said lien may be enforced and satisfied by the City, on behalf of the SMU, pursuant to Chapter 173, Florida Statutes, as amended from time to time, or any other method permitted by law. The lien provided for herein shall not be deemed to be in lieu of any other legal remedies for recovery of said fee, late charges, and accrued interest available in the City and to the utility. Page 2 Ordinance No. 2007 -30 -136 (1) Notice. For fees which become more than sixty (60) days past due and unpaid, the City or the SMU shall cause to be filed in the e# €ice of the -0f -the Qrce SeuFt ef Miami Dade - Florida Public Records of Miami -Dade County, a notice of lien or statement showing a legal description of the property against which the lien is claimed, its location by street and number, the name of the owner, and an accurate statement of the fees and late charges then unpaid. A copy of such notice of lien may be mailed within a reasonable time to the owner of the property involved as shown by the records of the Tax Collector of the County. (2) Appeals A property owner shall have ten (10) days after receipt of a bill to request an appeal in writing to the City's Code Enforcement Special Master. Said request shall be mailed to the attention of the Finance Director, shall be in writing, and shall state the basis for the appeal Upon receipt of a Notice of Appeal the City shall schedule a hearing before the Special Master and shall provide notice of the date of the hearing to the property owner by certified mail. If a request for an appeal is not filed within the ten (10) day time frame the lien shall be deemed valid. If the City is the prevailing party on appeal a $100.00 administrative fee shall be assessed against the property owner. (2)(3) Satisfaction. Liens may be discharged and satisfied by payment to the City, on behalf of the utility, of the aggregate amounts specified in the notice of lien, together with interest accrued thereon, and all filing and recording fees. When any such lien has been fully paid or discharged, the City shall cause evidence of the satisfaction and discharge of such lien to be filed with the Office of the Clerk of the Circuit Court of Miami -Dade County, Florida. Any person, firm, corporation, or other legal entity, other than the present owner of the property involved, who fully pays any such lien shall be entitled to an assignment of lien and shall be subrogated to the rights of the City and the utility with respect to the enforcement of such lien. Page 3 Ordinance No. 2007 -30 -136 k3l41 Exemption to notice. Notwithstanding other provisions to the contrary herein, the City on behalf of the SMU shall have the discretion not to file notices of lien for fees, late charges, and interest accrued thereupon in an amount less than one hundred ($100.00) dollars. If the City or the SMU elects not to file a notice of lien, said fees, late charges, and accrued interest shall remain as debts due and owing in accordance with the provisions of this ordinance. (4)J�) Certificates verifying amount of debt. The utility is authorized and directed to execute and deliver upon request written certificates certifying the amount of fees, late charges, and interest accrued thereupon, which are due and owing to the utility and the City, for any developed property which is subject to payment of said fees, or the utility may certify that no fees, late charges or accrued interest are due and owing. Said certificates shall be binding upon the City and the utility. Third party requests for Certificates may incur a reasonable charge based on administration and clerical time to research, produce and transmit said Certificates. SECTION 1 CONFLICT: All ordinances or Code provisions in conflict herewith are hereby repealed. SECTION 4. SEVERABILITY: If any section, subsection, sentence, clause, phrase or portion of this Ordinance is for any reason held invalid or unconstitutional by any court of competent jurisdiction, such portion shall be deemed a separate, distinct and independent provision and such holding shall not affect the validity of the remaining portions of this Ordinance. SECTION 5. INCLUSION IN CODE: It is the intention of the City Council of the City of Miami Gardens that the provisions of this Ordinance shall become and be made a part of the Code of Ordinances of the City of Miami Gardens and that the sections of this Ordinance may be renumbered or relettered and the word "Ordinance" may be Pagc 4 Ordinance No. 2007 -30 -136 changed to "Chapter," "Section," "Article" or such other appropriate word or phrase, the use of which shall accomplish the intentions herein expressed; provided, however, that Section 1 hereof or the provisions contemplated thereby shall not be codified. SECTION 6. EFFECTIVE DATE immediately upon its final passage. This Ordinance shall become effective PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA ON FIRST READING THIS 28" DAY OF NOVEMBER, 2007. PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA ON SECOND AND FINAL READ G THIS 12TH DAY OF DECEMBER, 2007. irley Gibson AY ATTEST: zt:_��� Ronetta Taylor, C, CITY CLERK PREPARED BY: SONJA K. DICKENS, ESQ. City Attorney SPONSORED BY: SONJA K. Dickens, Attorney MOVED BY: Councilman Bratton SECONDED BY: Councilman Campbell VOTE: 6 -0 Mayor Shirley Gibson Vice Mayor Barbara Watson Councilman Melvin L. Bratton Councilman Oscar Braynon, II Councilman Aaron Campbell Councilwoman Sharon Pritchett Councilman Andre Williams Page 5 x (Yes) _(No) x (Yes) _(No) x (Yes) (No) (Yes) (No) Not present x (Yes) _(No) x (Yes) ,(No) x (Yes) _(No) City of Miami Gardens 1515 -200 NW 167` Street Miami Gardens, Florida 33169 Agenda Cover Page Date: December 12, 2007 Fiscal Impact. No Yes x (If yes, explain in Staff Summary) Funding Source: N Contract/P.O. Requirement: Yes No X Sponsor Name/Department- Dr. Danny Crew Mayor Shirley Gibson Vice Mayor Oscar Braynon 11 Councilman Melvin L. Bratton Councilman Aaron Campbell Jr. Councilwoman Sharon Pritchett Councilwoman Barbara Watson Councilman Andre Williams Public hearing x Ordinance x 1st Reading ❑ Advertising requirement Title Quasi - Judicial u Resolution 2nd Reading x Yes X No :i AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA, AMENDING ORDINANCE NO. 2006 -25 -106 THE "STORMWATER MANAGEMENT" ORDINANCE TO CLARIFY THE PROCEDURES TO APPEAL THE IMPOSITION OF A LIEN FOR NON PAYMENT OF FEES; PROVIDING FOR CONFLICTS; PROVIDING FOR SEVERABILITY; PROVIDING FOR INCLUSION IN THE CODE; AND PROVIDING AN EFFECTIVE DATE. Staff Summary During November 2007, the City began billing residents for Stormwater services. The current Ordinance does not provide the City the ability to impose a lien on properties for non- payment of these fees. Additionally, it does not establish a mechanism for property owners to appeal these liens before the city imposes them. This Ordinance accomplishes these goals as well as assessing late fees, interest, and administrative fees related to this service. Recommendation: Staff recommends approval of the changes in this ordinance so that the City will have resource against those property owners that do not pay the amounts due. J -3) ORD. 2"" READING /PUBLIC HEARING Stormwater Management RESOLUTION NO. 2006 - 143 -489 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA, ESTABLISHING A STORMWATER MANAGEMENT UTILITY PROGRAM FEE SCHEDULE; PROVIDING FOR THE ADOPTION OF REPRESENTATIONS; PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Council of the City of Miami Gardens has adopted Ordinance No 2006 -25 -106, establishing a Stormwater Management Utility Program ( "SMU ") in the City of Miami Gardens, and WHEREAS, it is necessary and appropriate for the City to establish a fee schedule to be paid in accordance with the SMU.. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS, FLORIDA AS FOLLOWS: Section 1: ADOPTION OF REPRESENTATIONS: The foregoing Whereas paragraphs are hereby ratified and confirmed as being true, and the same are hereby made a specific part of this Resolution. Section 2: ESTABLISHMENT OF STORMWATER MANAGEMENT UTILITY PROGRAM FEE SCHEDULE: The fee per ERU bill shall be $4.00 per month SMU fees shall be billed and collected as a separate line item on utility account bills. In accordance with the City's Stormwater Utility Ordinance, the City is authorized to utilize Miami -Dade County as an acceptable third party to perform billing services. Section 3: EFFECTIVE DATE. This Resolution shall become effective immediately upon adoption_ PASSED AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF MIAMI GARDENS AT ITS REGULAR MEETING HELD, DECEMBER 13, 2006. Resolution No. 2006 - 143 -489 ,, ' SHIRLE'? Gg3SON, MAYOR ATTEST: RONETTA TAY ON, CMC, CITY CLERK Reviewed by City Attorney, Sonja K Dickens SPONSORED BY: CITY CLERK Moved by. Vice Mayor Braynon Seconded by: Councilman Bratton VOTE: 7 -0 Mayor Shirley Gibson _x!_ (Yes) (No) Vice Mayor Oscar Braynon III x (Yes) (No) Councilman Melvin L. Bratton x (Yes) (No) Councilman Aaron Campbell x (Yes) (No) Councilman Andre Williams x _(Yes) (No) Councilwoman Sharon Pritchett x (Yes) (No) Councilwoman Barbara Watson x (Yes) (No) 120726_1 Doc 2 J �N • Ot -.EITEIf fi �.iq City of Miami Gardens 1515 NW 167" Street, Bldg 5, Mayor Shirley Gibson Suite 200 Vice Mayor :baron Campbell Councilman Mehwin L Bratton Miami Gardens, Florida 33169 Councilman Oscar Brannon II Councilman Andre k�illams Council-woman Sharon Pritchett Councilwoman Barbara Witson To: The Honorable Mayor & City Council Members From: Dr. Danny O. Crew City Manager Date: December 4, 2006 Re: Setting the Stormwater Utility User Fees This is the collection of the City's stormwater utility user fees for the Stormwater Utility The stormwater user fee is determined by the size of a given property that is "impervious" (like rooftops and parking lots) to rainwater and calculates the fee based on that figure That way, the Stormwater Utility is charging a fee based on the runoff generated from those impervious surfaces, since this runoff is what the Stormwater Utility is going to have to handle This fee calculation is done by using Equivalent Residential Unit (ER.U) The value of one ERU is set at 1,548 square feet and incurs a charge of $4.00 per month for residential homes. The present user fees will remain at the County's present rate of $4 00 per ERU /month. Commercial, industrial, and other non - residential properties are calculated using the same ERU concept, but account for the exact footage of a facility and all impervious surfaces when determining the total monthly stormwater fee. Recommendation: That the City Council approves the stormwater utility user fees. J -2) CONSENT AGENDA RESOLUTION STORMWATER UTILITY USER FEES Fla. Stat._§ 197.3632 The Florida code and constitution are updated for all 2016 emergency legislation through Chapter 243 with the exception of Chapters 16, 40, and 224, which are in progress. LexisNexis® Florida Annotated Statutes > Title X/V. Taxation and Finance (Chs. 192 -221) > Chapter 197. Tax Collections, Sales and Liens. Notice 10h, This section has more than one version with varying effective dates. First of two versions of this section. § 197.3632. Uniform method for the levy, collection, and enforcement of non -ad valorem assessments. [Effective until July 1, 2016] (1) As used in this section: (a) "Levy" means the imposition of a non -ad valorem assessment, stated in terms of rates, against all appropriately located property by a governmental body authorized by law to impose non -ad valorem assessments. (b) "Local government' means a county, municipality, or special district levying non -ad valorem assessments. (c) "Local governing board" means a governing board of a local government. (d) "Non -ad valorem assessment' means only those assessments which are not based upon millage and which can become a lien against a homestead as permitted in s. 4, Art. X of the State Constitute (e) "Non -ad valorem assessment roll" means the roll prepared by a local government and certified to the tax collector for collection. (f) "Compatible electronic medium" or "media" means machine - readable electronic repositories of data and information, including, but not limited to, magnetic disk, magnetic tape, and magnetic diskette technologies, which provide without modification that the data and information therein are in harmony with and can be used in concert with the data and information on the ad valorem tax roll keyed to the property identification number used by the property appraiser. (g) "Capital project assessment' means a non -ad valorem assessment levied to fund a capital project, which assessment may be payable in annual payments with interest, over a period of years. (2) A local governing board shall enter into a written agreement with the property appraiser and tax collector providing for reimbursement of necessary administrative costs incurred under this section. Administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment, postage, and programming. (3) (a) Notwithstanding any other provision of law to the contrary, a local government which is authorized to impose a non -ad valorem assessment and which elects to use the uniform method of collecting such assessment for the first time as authorized in this section shall adopt a resolution at a public hearing prior to January 1 or, if the property appraiser, tax collector, and local government agree, March 1. The resolution shall clearly state its intent to use the uniform method of collecting such assessment. The local government shall publish notice of its intent to use the uniform method for collecting such assessment weekly in a newspaper of general circulation within each county contained in the Sonja Dickens (4) Page 2 of 10 Fla. Stat. § 197.3632 boundaries of the local government for 4 consecutive weeks preceding the hearing. The resolution shall state the need for the levy and shall include a legal description of the boundaries of the real property subject to the levy. If the resolution is adopted, the local governing board shall send a copy of it by United States mail to the property appraiser, the tax collector, and the department by January 10 or, if the property appraiser, tax collector, and local government agree, March 10. (b) Annually by June 1, the property appraiser shall provide each local government using the uniform method with the following information by list or compatible electronic medium: the legal description of the property within the boundaries described in the resolution, and the names and addresses of the owners of such property. Such information shall reference the property identification number and otherwise conform in format to that contained on the ad valorem roll submitted to the department. The property appraiser is not required to submit information which is not on the ad valorem roll or compatible electronic medium submitted to the department. If the local government determines that the information supplied by the property appraiser is insufficient for the local government's purpose, the local government shall obtain additional information from any other source. (a) A local government shall adopt a non -ad valorem assessment roll at a public hearing held between January 1 and September 15 if: 1. The non -ad valorem assessment is levied for the first time; 2. The non -ad valorem assessment is increased beyond the maximum rate authorized by law or judicial decree at the time of initial imposition; 3. The local government's boundaries have changed, unless all newly affected property owners have provided written consent for such assessment to the local governing board; or 4. There is a change in the purpose for such assessment or in the use of the revenue generated by such assessment. (b) At least 20 days prior to the public hearing, the local government shall notice the hearing by first -class United States mail and by publication in a newspaper generally circulated within each county contained in the boundaries of the local government. The notice by mail shall be sent to each person owning property subject to the assessment and shall include the following information: the purpose of the assessment; the total amount to be levied against each parcel; the unit of measurement to be applied against each parcel to determine the assessment; the number of such units contained within each parcel; the total revenue the local government will collect by the assessment; a statement that failure to pay the assessment will cause a tax certificate to be issued against the property which may result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing. However, notice by mail shall not be required if notice by mail is otherwise required by general or special law governing a taxing authority and such notice is served at least 30 days prior to the authority's public hearing on adoption of a new or amended non -ad valorem assessment roll. The published notice shall contain at least the following information: the name of the local governing board; a geographic depiction of the property subject to the assessment; the proposed schedule of the assessment; the fact that the assessment will be collected by the tax collector; and a statement that all affected property owners have the right to appear at the public hearing and the right to file written objections within 20 days of the publication of the notice. (c) At the public hearing, the local governing board shall receive the written objections and shall hear testimony from all interested persons. The local governing board may adjourn the hearing from time to time. If the local governing board adopts the non -ad valorem assessment roll, it shall specify the unit of measurement for the assessment and the amount of the assessment. Notwithstanding the notices provided for in paragraph (b), the local governing board may adjust the assessment or the application Sonja Dickens Page 3 of 10 Fla. Stat. § 197.3632 of the assessment to any affected property based on the benefit which the board will provide or has provided to the property with the revenue generated by the assessment. (5) (a) By September 15 of each year, the chair of the local governing board or his or her designee shall certify a non -ad valorem assessment roll on compatible electronic medium to the tax collector. The local government shall post the non -ad valorem assessment for each parcel on the roll. The tax collector shall not accept any such roll that is not certified on compatible electronic medium and that does not contain the posting of the non -ad valorem assessment for each parcel. It is the responsibility of the local governing board that such roll be free of errors and omissions. Alterations to such roll may be made by the chair or his or her designee up to 10 days before certification. If the tax collector discovers errors or omissions on such roll, he or she may request the local governing board to file a corrected roll or a correction of the amount of any assessment. (b) Beginning in 2009, by December 15 of each year, the tax collector shall provide to the department a copy of each local governing board's non -ad valorem assessment roll containing the data elements and in the format prescribed by the executive director. In addition, beginning in 2008, a report shall be provided to the department by December 15 of each year for each non -ad valorem assessment roll, including, but not limited to, the following information: 1. The name and type of local governing board levying the non -ad valorem assessment; 2. Whether or not the local government levies a property tax; 3. The basis for the levy; 4. The rate of assessment; 5. The total amount of non -ad valorem assessment levied; and 6. The number of parcels affected. (6) If the non -ad valorem assessment is to be collected for a period of more than 1 year or is to be amortized over a number of years, the local governing board shall so specify and shall not be required to annually adopt the non -ad valorem assessment roll, and shall not be required to provide individual notices to each taxpayer unless the provisions of subsection (4) apply. Notice of an assessment, other than that which is required under subsection (4), may be provided by including the assessment in the property appraiser's notice of proposed property taxes and proposed or adopted non -ad valorem assessments under 200.069. However, the local governing board shall inform the property appraiser, tax collector, and department by January 10 if it intends to discontinue using the uniform method of collecting such assessment. (7) Non -ad valorem assessments collected pursuant to this section shall be included in the combined notice for ad valorem taxes and non -ad valorem assessments provided for in 1.97.3635. A separate mailing is authorized only as a solution to the most exigent factual circumstances. However, if a tax collector cannot merge a non -ad valorem assessment roll to produce such a notice, he or she shall mail a separate notice of non -ad valorem assessments or shall direct the local government to mail such a separate notice. In deciding whether a separate mailing is necessary, the tax collector shall consider all costs to the local government and taxpayers of such a separate mailing and the adverse effects to the taxpayers of delayed and multiple notices. The local government whose roll could not be merged shall bear all costs associated with the separate notice. (8) (a) Non -ad valorem assessments collected pursuant to this section shall be subject to all collection provisions of this chapter, including provisions relating to discount for early payment, prepayment by installment method, deferred payment, penalty for delinquent payment, and issuance and sale of tax certificates and tax deeds for nonpayment. Sonja Dickens Page 4 of 10 Fla. Stat. § 197.3632 (b) Within 30 days following the hearing provided in subsection (4), any person having any right, title, or interest in any parcel against which an assessment has been levied may elect to prepay the same in whole, and the amount of such assessment shall be the full amount levied, reduced, if the local government so provides, by a discount equal to any portion of the assessment which is attributable to the parcel's proportionate share of any bond financing costs, provided the errors and insolvency procedures available for use in the collection of ad valorem taxes pursuant to s. 197.492 are followed. (c) Non -ad valorem assessments shall also be subject to the provisions of s. 192.091(2)(b), or the tax collector at his or her option shall be compensated for the collection of non -ad valorem assessments based on the actual cost of collection, whichever is greater. However, a municipal or county government shall only compensate the tax collector for the actual cost of collecting non -ad valorem assessments. (9) A local government may elect to use the uniform method of collecting non -ad valorem assessments as authorized by this section for any assessment levied pursuant to general or special law or local government ordinance or resolution, regardless of when the assessment was initially imposed or whether it has previously been collected by another method. (10) (a) Capital project assessments may be levied and collected before the completion of the capital project. (b) 1. Except as provided in this subsection, the local government shall comply with all of the requirements set forth in subsections (1) -(8) for capital project assessments. 2. The requirements set forth in subsection (4) are satisfied for capital project assessments if: a. The local government adopts or reaffirms the non -ad valorem assessment roll at a public hearing held at any time before certification of the non -ad valorem assessment roll pursuant to subsection (5) for the first year in which the capital project assessment is to be collected in the manner authorized by this section; and b. The local government provides notice of the public hearing in the manner provided in paragraph (4)(b). 3. The local government is not required to allow prepayment for capital project assessments asset forth in paragraph (8)(b); however, if prepayment is allowed, the errors and insolvency procedures available for use in the collection of ad valorem taxes pursuant to s. 197.492 must be followed. (c) Any hearing or notice required by this section may be combined with any other hearing or notice required by this section or by the general or special law or municipal or county ordinance pursuant to which a capital project assessment is levied. (11) The department shall adopt rules to administer this section. History S. 68, ch. 88 -130; s. 7, ch. 88 -216; s. 8, , s. 2, ch. 91 -238; s. 1013, ch. 95 -147; s. 1, ch. 97 -66; s. 1, ch. 2003 -70; s. 10, ch. 2008 -173, eff. June 17, 2008. Sonja Dickens Fla. Stat. § 197.3632 Annotations Notes Amendments. Page 5 of 10 The 2003 amendment by s. 1, ch. 200,3 -. effective June 2, 2003, substituted "January 1" for "June 1," in (4)(a); and, in (6), at the end of the first sentence, added "and shall not be required to provide individual notices to each taxpayer unless the provisions of subsection (4) apply. Notice of an assessment, other than that which is required under subsection (4), may be provided by including the assessment in the property appraiser's notice of proposed property taxes and proposed or adopted non -ad valorem assessments under s. 200.069." The 2008 amendment by s. 10, ch. 2008 -173, effective July 1, 2008, added the (5)(a) designation and (5)(b). The 2016 amendment added "or between January 1 and September 25 for any county as defined in s. 125.011(1)" in the introductory language of (4)(a) and added "or by September 25 for any county as defined in s. 125.011(1)" in the first sentence of (5)(a). LexisNexis ® Notes Case Notes Energy & Utilities Law: Financing: Raising Capital Governments: Legislation: Interpretation Governments: Local Governments: Duties & Powers Governments: Local Governments: Employees & Officials Governments: Public Improvements: Assessments Governments: State & Territorial Governments: Finance Tax Law: State & Local Taxes: Administration & Proceedings: General Overview Tax Law: State & Local Taxes: Administration & Proceedings: Assessments Tax Law: State & Local Taxes: Real Property Tax: General Overview Tax Law: State & Local Taxes: Real Property Tax: Assessment & Valuation: General Overview Energy & Utilities Law: Financing: Raising Capital 1. Because judicial foreclosure was not an appropriate legal remedy for collecting non -ad valorem assessments for property owners participating in an agency's Property Assessed Clean Energy (PACE) Act program under F 3 08 Fla Stat., the agency was directed to amend the financing agreement to remove all references to judicial foreclosure. Thomas v Clean Energy Coastal Corridor 176 So 3d 249, 2015 Fla LEXIS 2116 (Fla._. 2015). Governments: Legislation: Interpretation 2. Law firm's theory that all special assessments were given a January 1 lien date could not be harmonized with Fla. Stat. § 197.3632; the plain language of § 197.3632 indicates that the act of "levying" the special assessments occurs at the public hearing, which must take place between June 1 and September 15, and there is no statutory provision that makes the levying "effective" on any other date. Trout Creek Props. LLC v. Akerman, Senterfitt & Sonja Dickens Page 6 of 10 Fla. Stat. § 197.3632 Eidson, PA, 294 F. Supp. 2d 1280 2003 U.S. Dist. LEXIS 20223 (M.D. Fla. 2003, afrd, 116 Fed. Appx. 245, 2004 U.S. App. LEXIS 27810 (11th Cir. Fla. 20041. Governments: Local Governments: Duties & Powers 3. Duties of the property appraisers and tax collectors under Fla. Stat. § 197.3632 are ministerial and shall not be construed to authorize any levy. Escambia County v. Bell, 717 So. 2d 85, 1998 Fla. App. LEXIS 9735 (Fla. 1st DCA 4. Fla. Stat. § 197.3632 does not invest the tax collector with any discretion with regard to collecting the special assessment on the annual tax notice once the county elects to use this statutory uniform method for collection and complies with the statute's requirements; rather, a tax collector's duty under Fla. Stat. & 197.3632 is wholly ministerial at that point. Escambia County v. Bell, 717 So. 2d 85, 1998 Fla. App. LEXIS 9735 (Fla. 1st DCA 19981. 5. County's special assessment for solid waste disposal and fire protection services pursuant to Fla. Stat. 197.3632 provided a special benefit to the assessed properties and was valid; although fire protection services were generally available to the community as a whole, the greatest benefit was to the owners of real property. County v Water Oak Mgmt Corp 695 So 2d 667. 1997 Fla. LEXIS 590 (Flo. 1997). Governments: Local Governments: Employees & Officials 6. Duties of the property appraisers and tax collectors under Fla. Stat. § 197.3632 are ministerial and shall not be construed to authorize any levy. Escambia County v. Bell. 717 So. 2d 85, 1998 Fla. App. LEXIS 9735 (Fla. 1st DCA 1998). Governments: Public Improvements: Assessments 7. Because judicial foreclosure was not an appropriate legal remedy for collecting non -ad valorem assessments for property owners participating in an agency's Property Assessed Clean Energy (PACE) Act program under § 163, 08, Fla Stat , the agency was directed to amend the financing agreement to remove all references to judicial foreclosure. 7y Coast Corridor_ 176 So. 249.2015 Fla. LEXIS 2116 (Fla. 2015). Governments: State & Territorial Governments: Finance 8. Bond validation judgment involving the Property Assessed Clean Energy Act, ' I Srat � 16? OR was upheld because the objecting landowner, an intervenor, was provided an opportunity both at the show cause hearing and at the hearing on his motion for rehearing to raise objections to the amended financing agreement and chose not to and the amendment to the financing agreement was in accord with the law concerning the issue of judicial foreclosure and provided no basis for reversal. Fla. Bankers Assn v. Fla. Dev. Fin. Corp.. 176 So. 3d 1258, 2015 Fla. LEXIS 2301 (Fla. 2015). Tax Law: State & Local Taxes: Administration & Proceedings: General Overview 9. Where the amount of an assessment was raised from that which was approved at a previous public hearing set under the statute, i.e., each time the stormwater fee was increased or the rate of the equivalent residential unit, the basic billing unit, applied to vacant lots was modified, subsequent assessments, which differed by their increased amount or method of computation, were "levied for the first time" within the meaning of the statutory procedural mechanism such that compliance with the notice and hearing provisions of the statute were mandatory; because it failed to comply with the procedural requirements, the city was precluded from collecting the stormwater fee by utilizing the uniform method for the collection and enforcement of non -ad valorem assessments, and having timely objected to the subsequent assessments, the taxpayer was entitled to a refund of the amounts paid pursuant to the respective tax bills. Atlantic Gulf Communities Corp. v. City of Port St. Lucie, 764 So. 2d 14, 1999 Fla. App. LEXIS 2529 (Fla. 4th DCA 1999). Tax Law: State & Local Taxes: Administration & Proceedings: Assessments 10. Bond validation judgment involving the Property Assessed Clean Energy Act, Fla. Stat. § 163.08 was upheld because the objecting landowner, an intervenor, was provided an opportunity both at the show cause hearing and at the hearing on his motion for rehearing to raise objections to the amended financing agreement and chose not to and the amendment to the financing agreement was in accord with the law concerning the issue of judicial Sonja Dickens Page 7 of 10 Fla. Stat. § 197.3632 foreclosure and provided no basis for reversal. - -Ia. Bankers Assn v. Fla. Dev. Fin. Corp., 176 So. 3d 1258, 2015 Fla. LEXIS 2301 (Fla. 20151. Tax Law: State & Local Taxes: Real Property Tax: General Overview 11. Fla. Stat. § 197.3632 does not invest the tax collector with any discretion with regard to collecting the special assessment on the annual tax notice once the county elects to use this statutory uniform method for collection and complies with the statute's requirements; rather, a tax collector's duty under Fla. Stat. 6 197.3632 is wholly ministerial at that point. Escambia County v Bell, 717 So. 2d_85 I 998 Fl,� Al,,, ' EXIS 9735 (F' era 1.998), 12. County's special assessment for solid waste disposal and fire protection services pursuant to Fla. Stat. 197.3632 provided a special benefit to the assessed properties and was valid; although fire protection services were generally available to the community as a whole, the greatest benefit was to the owners of real property. - County v. Water Oak Mgmt. Corp., 695 So. 2d 667, 1997 Fla. LEXIS 590 (Fla. 1997). Tax Law: State & Local Taxes: Real Property Tax: Assessment & Valuation: General Overview 13. Law firm's theory that all special assessments were given a January 1 lien date could not be harmonized with Fla. Stat. § 197.3632; the plain language of § 197.3632 indicates that the act of "levying" the special assessments occurs at the public hearing, which must take place between June 1 and September 15, and there is no statutory provision that makes the levying "effective" on any other date. Trout Creek Props., Kerman, Senterfitt & Eidson. PA, 294 F Supp. 2d 1280 2003 U.S. Dist. LEXIS 20223 (M.D. Fla. 2003), afrd, 116 Fed. Appx. 245, 2004 U.S. App. LEXIS 27810 (11th Cir. Fla. 2004). 14. City was properly ordered to refund the taxes paid due to invalid stormwater utility assessments where the monies to be refunded to each taxpayer were fairly substantial, and the city had various means of raising sufficient revenues to cover the refund, including raising its millage rate; the city unsuccessfully attempted to use the equitable considerations affirmative defense to avoid refunding the improperly assessed taxes. City of Port St. Lucie v. Zlinkoff, 821 So. 2d 1130, 2002 Fla. App. LEXIS 8533 (Fla. 4th DCA 20021. Opinion Notes LexisNexis ® Notes OPINIONS OF ATTORNEY GENERAL 1. The tax collector may not enforce delinquent non -ad valorem assessments levied by a municipality in a manner other than selling tax certificates and tax deeds, when the municipality's governing body has adopted the uniform methods for the levy, collection and enforcement of special assessments under section 197.3632, Florida Statutes. AGO 2002 -41, 2002 Fla. AG LEXIS 84. 2. Conservation district may impose a special assessment for garbage collection and use the provisions of Fla. Stat. $ 197.3632 to levy, collect and enforce such an assessment. AGO 1999 -40, 3. Monroe County Commission may loan county monies from the appropriate county fund to a municipal service benefit unit for road reconstruction projects that serve a county purpose or a dual county and special district purpose and may require, as a term of the loan agreement, that such amounts be repaid upon their collection from property owners within the unit. AGO 1994 -22, 1994 Fla. AG LEXIS 42. 4. In those situations where the entire assessment is levied in the first year and the property owners are allowed to pay off the assessment in subsequent years with an acceleration clause for nonpayment, a lien on the entire assessment is created in the first year and thus constitutes a "lien of record held by a governmental unit" for purposes of Ala. Stat. � 197,582: however, if the assessment is made in annual installments, then only the current assessment constitutes a lien, and future annual levies of the non -ad valorem assessments do not constitute a lien of record held by a governmental unit for purposes of Fla. Stat. § 197.582. AGO 1994 -13, 1994 Fla. AG LEXIS 33. 5. In those cases in which the entire assessment is levied in the first year, it qualifies as a lien of record held by a governmental unit and, if not satisfied by the proceeds of a tax sale, survives the issuance of the tax deed; however, if the assessments are levied annually, such future annual assessments do not attach until January 1 of Sonja Dickens Page 8 of 10 Fla. Stat. § 197.3632 that future year and would not therefore become a lien of record held by a government unit that time. AGO 1994 -13, 1994 F AG LEXIS 33. 6. The Lake Worth Drainage District is not responsible for the costs incurred by the property appraiser to add the district's non -ad valorem assessment in the notice provided pursuant to Fla. Stat. § 200.069, as required by Ch. 92 -264, Laws of Florida. AGO 1994 -03, 1 1 1 - XIS 23. 7. The Lake County Municipal Taxing Unit for Fire Protection is not authorized to impose a non -ad valorem assessment or special assessment against tangible personal property within the geographical boundaries of the taxing unit. AGO 1992 -60, '992 Fla. AG LEXIS 61. 8. The City of Sunrise is authorized to collect capital project assessments by the method prescribed in Fla. Stat. § 197.3632 when such assessments have previously been collected pursuant to another method; however, the collection method for non - capital project assessments imposed by the city may not be changed to that provided for by AGO 1992 -11, 1992 Fla. AG LEXIS 18. 9. Stormwater utility fees imposed by the City of Orlando pursuant to F_ la. Stat. & 403. appear to be special assessments rather than user charges; as it appears that the fees imposed by the City of Orlando are special assessments as opposed to user fees, such fees would appear to qualify as non -ad valorem assessments, and the real property of the state is not subject to such fees absent a specific statute imposing such liability upon the state. AGO 1990 -47, 1988 Fla. AG LEXIS 45. 10. In light of the language of Fla. Stat. § 403.08930 authorizing the use of the non -ad valorem levy, collection, and enforcement method provided for in Ch. 197, Fla. Stat., for fees assessed pursuant to that section, such method may be used when a county or municipality elects to create a stormwater utility under Fla. Stat. §403.0893(1.. AGO 1990 -47, 1988 Fla. AG LEXIS 45. 11. Solid waste assessment which applies to all improved residential property within a municipal service benefit unit created by ordinance for waste collection and which is assessed after the county commission has determined that the subject property receives a special benefit from the expenditure of the collected funds in addition to the general benefit accruing to all property owners, may be collected as a non -ad valorem assessment under Fla. Stat. § 197.3632. AGO 1990 -39, 1988 Fla. AG I EXIS 39. Research References & Practice Aids LexisNexis ® Notes RESEARCH REFERENCES & PRACTICE AIDS Florida Statutes references. Chapter 163. Intergovernmental Programs, F.S. § 163.08. Supplemental authority for improvements to real property. Chapter 163. Intergovernmental Programs, F.S. § 163.3162. Agricultural Lands and Practices Act. Chapter 163. Intergovernmental Programs, F.S. § 163.514. Powers of neighborhood improvement districts. Chapter 190. Community Development Districts, F.S. § 190.011. General powers. Chapter 190. Community Development Districts, FS. § 190.021. Taxes; non -ad valorem assessments. Chapter 191. Independent Special Fire Control Districts, F.S. § 191.009. Taxes; non -ad valorem assessments; impact fees and user charges. Chapter 191. Independent Special Fire Control Districts, F.S. § 191.011. Procedures for the levy and collection of non -ad valorem assessments. Chapter 192. Taxation- General Provisions, F.S. 192.0105. Taxpayer rights. Sonja Dickens Page 9 of 10 Fla. Stat. § 197.3632 Chapter 197. Tax Collections, Sales, and Liens, F.S. § 197.102. Definitions. Chapter 197. Tax Collections, Sales, and Liens, FS. § 197.301. Penalties. Chapter 197. Tax Collections, Sales, and Liens, r. S. § 197.322. Delivery of ad valorem tax and non -ad valorem assessment rolls; notice of taxes; publication and mail. Chapter 197. Tax Collections, Sales, and Liens, F.S. § 197.363. Special assessments and service charges; optional method of collection. Chapter 197. Tax Collections, Sales, and Liens, F.S. § 197 3631. Non -ad valorem assessments; general provisions. Chapter 298. Drainage and Water Control, F.S. § 298.333. Assessments and costs; a lien on land against which levied. Chapter 373. Water Resources, F.S. § 373.4592. Everglades improvement and management. Chapter 1013. Educational Facilities, F.S. § 1013.355. Educational facilities benefit districts. Florida Administrative Code references. Chapter 12D -18 Non -Ad Valorem Assessments and Special Assessments, F.A.C. 12D- 18.001 Scope. Chapter 12D -18 Non -Ad Valorem Assessments and Special Assessments, FA. C. 12D- 18.002 Definitions. Chapter 12D -18 Non -Ad Valorem Assessments and Special Assessments, FA. C. 12D- 18.003 Non -Ad Valorem Assessments; Method for Election to Use Section 197.3632, Florida Statutes. Chapter 12D -18 Non -Ad Valorem Assessments and Special Assessments, FA. C. 12D- 18.004 Tax Roll; Collection Services; Agreement. Chapter 12D -18 Non -Ad Valorem Assessments and Special Assessments, FA C._ 12D- 18.007 Non -Ad Valorem Assessments; Uniform Tax Notice; Merger. Chapter 12D -18 Non -Ad Valorem Assessments and Special Assessments, FA.C. 12D- 18.008 Special Assessments Collected Pursuant to Other Law or Before January 1, 1990 Pursuant to Section 197.363, Florida Statutes. Chapter 12D -18 Non -Ad Valorem Assessments and Special Assessments, F,A.C. 12D- 18.009 Non -Ad Valorem Assessments Imposed After January 1, 1990. Chapter 12D -18 Non -Ad Valorem Assessments and Special Assessments, F.A.C. 12D- 18.010 Uniform Method for Collection and Enforcement; Incorporation of Other Provisions; Miscellaneous; Rules of Construction. Chapter 31 -16 River Enhancement, River Enhancement Fees; Classification and Criteria; Collection; Accountability. Law Reviews & Journals 1. Dispelling The Myths: Florida's Non -Ad Valorem Special Assessments Law, Henry Kenza van Assenderp and Andrew Ignatius Solis, Spring 1993, 20 Fla. St. U.L. Rev. 825. 2. Municipal Finance, Benjamin Winter, Kimberly M. Johnson, Kari Swanson, Christopher W. Brewer, Spring 1997, 26 Stetson L. Rev. 1051. 3. Recent Development: Municipal Finance: Special Assessment: Escambia County v. Bell: 717 So. 2d 85 (Fla. Sonja Dickens Page 10 of 10 Fla. Stat. § 197.3632 lst_Dist. Ct. App. 1998), Kevin R. Bruning, Winter 1999, 28 Stetson L. Rev. 867. Treatises 1. Florida Real Estate Transactions, Part V. Financing, Liens and Taxes, Chapter 34. Liens and State Taxes, § 34.01 Florida Real Property Taxes and Tax Liens. 2. Florida Real Estate Transactions, Part V. Financing, Liens and Taxes, Chapter 34. Liens and State Taxes, § 34.01A Non -Ad Valorem Assessments for Energy Conservation, Renewable Energy, or Wind Resistance Improvements to Real Property. LexisNexis® Florida Annotated Statutes Copyright © 2016 Matthew Bender & Company, Inc. a member of the LexisNexis Group. All rights reserved. Sonja Dickens