§ 11-148. Annual collection of unpaid excessive bulk waste assessment.

(a)

Annually during the budget adoption process, the board shall determine whether to collect any unpaid excessive bulk waste assessments pursuant to the Uniform Assessment Collection Act. If the board elects to collect an excessive bulk waste assessment pursuant to the Uniform Assessment Collection Act, the procedures in this section 11-148 shall be followed.

(b)

The initial proceedings for the collection of an annual excessive bulk waste assessment pursuant to the Uniform Assessment Collection Act shall be the adoption of a tentative assessment resolution by the board that contains a tentative annual excessive bulk waste assessment roll.

(c)

At the public hearing established by the board or to which an adjournment or continuance may be taken by the board, the board shall receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the board, adopt the final assessment resolution, which shall:

(1)

Establish the assessment to be imposed against each assessment property; and

(2)

Approve the annual excessive bulk waste assessment roll with such adjustments as the board deems just and right.

The annual excessive bulk waste assessment roll shall be prepared in accordance with the method of apportionment set forth in this article together with modifications, if any, that are provided and confirmed in the final assessment resolution.

(d)

Nothing herein shall preclude the board from providing annual notification to all owners of assessment property in any other manner allowed by the uniform method of collection.

(e)

The adoption of the final assessment resolution shall be the final adjudication of the issues presented as to such assessment property (including, without limitation, the determination of special benefit and fair apportionment to the assessment property, the method of apportionment and assessment, the rate of assessment, the annual excessive bulk waste assessment roll, and the levy and lien of the excessive bulk waste assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within twenty (20) days from the date of the board action on the final assessment resolution. Nothing contained herein shall be construed or interpreted to affect the finality of any excessive bulk waste assessment not challenged within the required 20-day period for those excessive bulk waste assessments previously imposed against assessment property by the inclusion of the assessment property on an annual excessive bulk waste assessment roll approved in the final assessment resolution.

(f)

The annual excessive bulk waste assessment roll, as approved by the final assessment resolution, shall be delivered to the tax collector as required by the Uniform Assessment Collection Act. If the excessive bulk waste assessment against any real property shall be reduced or abated by the court, an adjustment shall be made on the annual excessive bulk waste assessment roll.

(g)

At the board's discretion, first-class mail notice of the public hearing for adoption of the final assessment roll may be provided by including the excessive bulk waste assessment and requisite information in the property appraiser's notice of proposed property taxes and proposed or adopted non-ad valorem assessments under Section 200.069, Florida Statutes.

(Ord. No. 18-016, § 8, 4-3-18)