§ 10.8-61. Definitions.

When used in this article, the following terms shall have the following meanings, unless the context clearly requires otherwise:

Annual service component means the amount of the street lighting assessed cost computed for each tax parcel in a street lighting assessment area.

Annual street lighting assessment resolution means the resolution described in section 10.8-80 hereof approving a street lighting assessment roll for a specific fiscal year.

Assessed property means all tax parcels of real property included on the street lighting assessment roll that receive a special benefit from the street lighting services identified in a final or annual street lighting assessment resolution.

Assessment collection cost means the estimated cost to be incurred by the county during any fiscal year in connection with the collection of the street lighting assessments.

Assessment unit means the unit or criteria utilized to determine the street lighting assessment for each tax parcel, as set forth in the initial street lighting assessment resolution. "Assessment units" may include, by way of example only and not limitation, one or a combination of the following: front footage, lots or parcels of record, vested lots, land area, improvement area, equivalent residential connections, permitted land use, or any other physical characteristic or reasonably expected use of the property that has a logical relationship to the street lighting services.

Board means the board of county commissioners of Polk County, Florida.

Clerk means the clerk of the circuit court for Polk County, Florida or the ex-officio clerk of the board.

County means Polk County, Florida.

County manager means the chief administrative officer of the county or such person's designee.

Division means any department, division, unit or employee of the county designated by the county manager to carry out the provisions of this article.

Excluded parcels means those tax parcels within a street lighting assessment area that do not receive a special benefit from the provision of the street lighting services, including by way of example and not limitation, areas used for public purposes such as rights-of-way and utility easements.

Existing street lighting districts means those street lighting districts created and amended by the Polk County ordinances being repealed in section 10.8-67 of this article.

Final street lighting assessment resolution means the resolution described in section 10.8-79 hereof, which shall confirm, modify or repeal the initial street lighting assessment resolution and which shall be the final proceeding for the imposition of the initial street lighting assessments.

Fiscal year means the period commencing on October 1 of each year and continuing through the next succeeding September 30, or such other period as may be prescribed by law as the fiscal year for the county.

Government property means property owned by the United States of America, the State of Florida, a county, a special district, a municipal corporation, or any of their respective agencies or political subdivisions.

Initial street lighting assessment resolution means the resolution described in section 10.8-75 hereof, which shall be the initial proceeding for the imposition of the street lighting assessment.

Lot means any of the numbered lots or parcels shown on any of the recorded plats within the county on which a single-family residential unit has been or can be constructed or sited in accordance with applicable laws and regulations.

Maximum assessment rate means the maximum rate of assessment established by the final street lighting assessment resolution any subsequent annual street lighting assessment resolution, or other action by the board.

Ordinance means this street lighting ordinance as it may be amended from time to time.

Owner shall mean the person reflected as the owner of assessed property on the tax roll.

Person means any individual, partnership, firm, organization, corporation, association, or any other legal entity, whether singular or plural, masculine or feminine, as the context may require.

Preliminary street lighting assessment resolution means the resolution described in section 10.8-80 hereof initiating the annual process for updating the annual street lighting assessment roll and directing the reimposition of street lighting assessments.

Property appraiser means the Polk County property appraiser.

Statutory discount amount means the amount allowed by law as the maximum discount for early payment of ad valorem taxes and non-ad valorem assessments plus an additional one per cent to arrive at a maximum of five (5) per cent in accordance with Section 129.01, Florida Statutes.

Street lighting assessed cost means all or any portion of the amount necessary in any fiscal year to fund the provision of street lighting services that provide a special benefit to the assessed property within a street lighting assessment area, and can include, but not be limited to: (a) the cost of physical construction, reconstruction or completion of any required facility or improvement; (b) the costs incurred in any required acquisition or purchase; (c) the cost of all labor, materials, machinery, and equipment; (d) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (e) the cost of computer services, data processing, and communications; (f) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (g) the cost of any indemnity or surety bonds and premiums for insurance; (h) the cost of salaries, volunteer pay, workers' compensation insurance, or other employment benefits; (i) the cost of uniforms, training, travel, and per diem; (j) the cost of construction plans and specifications, surveys and estimates of costs; (k) the cost of engineering, financial, legal, and other professional services; (l) the costs of compliance with any contracts or agreements entered into by the county relating to the provision of said street lighting services; (m) all costs associated with the structure, implementation, collection, and enforcement of the street lighting assessments, including any service charges of the clerk, tax collector, or property appraiser, and delinquent amounts from prior impositions, and amounts necessary to off-set discounts received for early payment of street lighting assessments pursuant to the uniform assessment collection act or for early payment of street lighting assessments collected pursuant to section 10.8-92 herein; (n) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of the street lighting services to be funded by the street lighting assessment, and such other expenses as may be necessary or incidental to any related financing authorized by the board by subsequent resolution; (o) an amount for contingencies and anticipated delinquencies and uncollectible street lighting assessments; and (p) reimbursement to the county or any other person for any moneys advanced for any costs incurred by the county or such person in connection with any of the foregoing items of street lighting assessed cost.

Street lighting assessment means an annual non-ad valorem assessment imposed by the county against property located within a street lighting assessment area to fund the street lighting assessed cost.

Street lighting assessment area means a geographical area within the unincorporated area of the county, which is defined by a common scheme of street lighting services and equipment and for which there is levied a common, uniform assessment per assessment unit. A street lighting assessment area may be comprised of legally assessable property that may include vacant or improved parcels; one or more residential subdivisions; a commercial, industrial or institutional tract or development; a parcel of mixed use development; a planned unit development; public and private rights-of-way; or other property deemed to benefit from the street lighting improvement provided to the defined area.

Street lighting assessment roll means the special assessment roll, as described in section 10.8-76, relating to a street lighting assessment approved by a final street lighting assessment resolution pursuant to section 10.8-79 hereof or an annual street lighting assessment resolution pursuant to section 10.8-80 hereof.

Street lighting services means the provision of street lighting services, facilities, and programs that provide a special benefit to properties within a street lighting assessment area.

Tax collector means the Polk County tax collector.

Tax parcel means a parcel of property within the street lighting assessment area to which the property appraiser has assigned a distinct ad valorem property tax identification number.

Tax roll means the real property ad valorem tax assessment roll maintained by the property appraiser for the purpose of the levy and collection of ad valorem taxes.

Uniform Assessment Collection Act means Sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder.

(Ord. No. 18-066, § 1.01, 9-18-18)