§ 10.8-92. Alternative method of collection.  


Latest version.
  • In lieu of using the Uniform Assessment Collection Act, the county may elect to collect the street lighting assessment by any other method which is authorized by law or under an alternative collection method provided by this section.

    (a)

    The county shall provide street lighting assessment bills by first class mail to the owner of each affected tax parcel, other than government property. The bill or accompanying explanatory material shall include (1) a brief explanation of the street lighting assessment, (2) the total amount of the tax parcel's street lighting assessment for the appropriate period, (3) the location at which payment will be accepted, (4) the date on which the street lighting assessment is due, and (5) a statement that the street lighting assessment constitutes a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments.

    (b)

    A general notice of the lien resulting from imposition of the street lighting assessments may be recorded in the official records of Polk County, Florida. Nothing herein shall be construed to require that individual liens or releases be filed in the official records.

    (c)

    The county shall have the right to appoint or retain an agent to foreclose and collect all delinquent street lighting assessments in the manner provided by law. A street lighting assessment shall become delinquent if it is not paid within thirty (30) days from the date any installment is due. The county or its agent shall notify any property owner who is delinquent in payment of his or her street lighting assessment within sixty (60) days from the date the street lighting assessment was due. Such notice shall state in effect that the county or its agent will initiate a foreclosure action and cause the foreclosure of such property subject to a delinquent street lighting assessment in a method now or hereafter provided by law for foreclosure of mortgages on real estate, or otherwise as provided by law.

    (d)

    All costs, fees and expenses, including reasonable attorney fees and title search expenses, related to any foreclosure action as described herein shall be included in any judgment or decree rendered therein. At the sale pursuant to decree in any such action, the county may be the purchaser to the same extent as an individual person or corporation. The county may join in one foreclosure action the collection of street lighting assessments against any or all property assessed in accordance with the provisions hereof. All delinquent property owners whose property is foreclosed shall be liable for an apportioned amount of reasonable costs and expenses incurred by the county and its agents, including reasonable attorney fees, in collection of such delinquent street lighting assessments and any other costs incurred by the county as a result of such delinquent street lighting assessments including, but not limited to, costs paid for draws on a credit facility and the same shall be collectible as a part of or in addition to, the costs of the action.

    (e)

    In lieu of foreclosure, any delinquent street lighting assessment and the costs, fees and expenses attributable thereto, may be collected pursuant to the Uniform Assessment Collection Act; provided however, that (1) notice is provided to the owner in the manner required by law and this article, and (2) any existing lien of record on the affected tax parcel for the delinquent street lighting assessment is supplanted by the lien resulting from certification of the street lighting assessment roll to the tax collector.

(Ord. No. 18-066, § 4.02, 9-18-18)