§ 7-17. Definitions.

For the purpose of this article, the following definitions shall apply, unless otherwise specifically provided. When not inconsistent with the context, words used in the present tense include the future, words in the plural include the singular, and words in the singular include the plural:

Board shall mean the board of county commissioners of Polk County, Florida.

County shall mean Polk County, Florida.

County administrator shall mean the county administrator of Polk County or any other official or agency as designated by the board of county commissioners of Polk County, Florida.

Fire assessment shall mean the annual special assessment levied upon each parcel in the Polk County Fire Services District upon which there is located a building or structure of any kind, or in the case of mobile home or recreational vehicle lots, a utility improvement of any kind, for the provision of fire protection services during the applicable fiscal year based upon the classification of the building or structure located thereon, as specified by the fire assessment category as defined herein.

Fire assessment roll shall mean the list prepared by the county administrator and confirmed by the board each fiscal year containing a summary description of each parcel of real property upon which there is located a building or structure of any kind, or in the case of mobile home or recreational vehicle lots, a utility improvement of any kind, the name and address of the owner of each parcel as indicated on the records maintained by the property appraiser, and the assessment category applicable to each parcel of said real property.

Government property shall mean the property owned by the United States of America or any agency thereof, a sovereign state or nation, the State of Florida or any agency thereof, a county, a special district or a municipal corporation.

Polk County Fire Services District shall mean the municipal service benefit unit which shall embrace and include all the lands in the unincorporated area of Polk County, and those lands in the Town of Hillcrest Heights, as incorporated by Chapter 61-2235, Laws of Florida, 1961; those lands in the City of Eagle Lake, as incorporated by Chapter 21-8943, Laws of Florida, 1921; those lands in the Town of Polk City, as incorporated by Chapter 11016, Laws of Florida, 1925; those lands in the Town of Lake Hamilton, as incorporated by Chapter 10781, Laws of Florida, 1925; and those lands in the City of Mulberry, as incorporated by Chapter 5090, Laws of Florida, 1901.

Rate resolution shall mean the resolution adopted by the board under the provisions of section 7-21 of this article incorporating a schedule of fire assessment categories and the fire assessment to be levied upon the owners of all parcels of real property in the Polk County Fire Services District.

Tax roll shall mean 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. 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. 92-11, § 2, 6-23-92; Ord. No. 92-26, § 1, 9-1-92; Ord. No. 96-41, § 1, 11-19-96; Ord. No. 97-70, § 2, 12-16-97; Ord. No. 00-98, § 1, 12-19-00; Ord. No. 06-092, § 1, 12-20-06; Ord. No. 09-071, § 1, 12-1-09)