Lake Wales (Current through Ordinance 2023-17, Adopted 7-05-2023)
 Code of Ordinances
 Chapter 17.5. Special Assessments   
 Article I. Street Lighting Assessments
 Division 2. Annual Assessments
  

  Division 2. Annual Assessments  

§ 17.5-6. General authority.
Latest version.

(a) The city commission is authorized to impose an annual street lighting assessment to fund all or any portion of the street lighting assessed cost upon benefited property at a rate of assessment based on the special benefit accruing to such property from the city's provision of street lighting services, facilities or programs. All street lighting assessments shall be imposed in conformity with the procedures set forth in this division.

(b) The amount of the street lighting assessment imposed in a fiscal year against a parcel of assessed property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the street lighting assessed cost among properties on a basis reasonably related to the special benefit provided by street lighting services, facilities or programs funded with assessment proceeds. Nothing contained in this section shall be construed to require the imposition of street lighting assessments against government property.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-7. Initial proceedings.
Latest version.

The initial proceeding for the imposition of a street lighting assessment shall be the adoption of an initial assessment resolution by the city commission:

(1) Containing a brief and general description of the street lighting services, facilities or programs to be provided;

(2) Estimating the street lighting assessed cost to be assessed;

(3) Describing the method of apportioning the street lighting assessed cost and the computation of the street lighting assessment for specific properties;

(4) Providing a summary description of the parcels of property (conforming to the description contained on the tax roll) located within the city that receive a special benefit from the provision of street lighting services, facilities or programs, or describing a specific geographic area in which such service, facility or program will be provided;

(5) Establishing an assessment rate for the upcoming fiscal year; and

(6) Directing the city manager to:

a. Prepare the initial assessment roll, as required by section 17.5-8

b. Publish the notice required by section 17.5-9; and

c. Mail the notice required by section 17.5-10, using information then available from the tax roll.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-8. Initial assessment roll.
Latest version.

(a) The city manager shall prepare or direct the preparation of the initial assessment roll, which shall contain the following:

(1) A summary description of all assessed property conforming to the description contained on the tax roll.

(2) The name of the owner of the assessed property.

(3) The amount of the street lighting assessment to be imposed against each such parcel of assessed property.

(b) The initial assessment roll shall be retained by the city clerk and shall be open to public inspection. The foregoing shall not be construed to require that the assessment roll be in printed form if the amount of the street lighting assessment for each parcel of property can be determined by use of a computer terminal available to the public.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-9. Notice by publication.
Latest version.

Upon completion of the initial assessment roll, the city manager shall publish or direct the publication of once in a newspaper of general circulation within the city a notice stating that at a meeting of the city commission on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned or special meeting, the city commission will hear objections of all interested persons to the final assessment resolution, which shall establish the rate of assessment and approve the initial assessment roll. The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include:

(1) A geographic depiction of the property subject to the street lighting assessment;

(2) A brief and general description of the street lighting services, facilities or programs to be provided;

(3) The rate of assessment;

(4) The procedure for objecting provided in section 17.5-11

(5) The method by which the street lighting assessment will be collected; and

(6) A statement that the initial assessment roll is available for inspection at the office of the city clerk and that all interested persons may ascertain the amount to be assessed against a parcel of assessed property at the office of the city clerk.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-10. Notice by mail.
Latest version.

(a) In addition to the published notice required by section 17.5-9, the city manager shall provide or direct the provision of notice of the proposed street lighting assessment by first class mail to the owner of each parcel of property (except government property) subject to the street lighting assessment. Such notice shall include:

(1) The purpose of the street lighting assessment;

(2) The rate of assessment to be levied against each parcel of property;

(3) The unit of measurement applied to determine the street lighting assessment;

(4) The number of such units contained in each parcel of property;

(5) The total revenue to be collected by the city from the street lighting assessment;

(6) A statement that failure to pay the street lighting assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property;

(7) A statement that all affected owners have a right to appear at the hearing and to file written objections with the city commission within twenty (20) days of the notice; and

(8) The date, time and place of the hearing.

(b) The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. notice shall be mailed at least 20 calendar days prior to the hearing to each owner at such address as is shown on the tax roll. Notice shall be deemed mailed upon delivery to the possession of the United States Postal Service. The city manager may provide proof of such notice by affidavit. Failure of the owner to receive such notice due to mistake or inadvertence shall not affect the validity of the assessment roll nor release or discharge any obligation for payment of a street lighting assessment imposed by the city commission pursuant to this article.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-11. Adoption of final assessment resolution.
Latest version.

(a) At the time named in the notice pursuant to section 17.5-10 or to which an adjournment or continuance may be taken by the city commission, the city commission shall receive any written objections of interested persons and may then, or at any subsequent meeting of the city commission, adopt the final assessment resolution, which shall:

(1) Confirm, modify or repeal the initial assessment resolution with such amendments, if any, as may be deemed appropriate by the city commission;

(2) Establish the rate of assessment to be imposed in the upcoming fiscal year;

(3) Approve the initial assessment roll, with such amendments as it deems just and right; and

(4) Determine the method of collection.

(b) The adoption of the final assessment resolution by the city commission shall constitute a legislative determination that all parcels assessed derive a special benefit from the street lighting services, facilities or programs to be provided or constructed and a legislative determination that the street lighting assessments are fairly and reasonably apportioned among the properties that receive the special benefit. All objections to the final assessment resolution shall be made in writing and filed with the city manager at or before the time or adjourned time of such hearing. The final assessment resolution shall constitute the annual rate resolution for the initial fiscal year in which street lighting assessments are imposed or reimposed under this article.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-12. Effect of final assessment resolution.
Latest version.

The street lighting assessments for the initial fiscal year shall be established upon adoption of the final assessment resolution. The adoption of the final assessment resolution shall be the final adjudication of the issues presented (including but not limited to the determination of special benefit and fair apportionment to the assessed property, the method of apportionment and assessment, the initial rate of assessment, the initial assessment roll, and the levy and lien of the street lighting 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 city commission action on the final assessment resolution. The initial assessment roll, as approved by the final assessment resolution, shall be delivered to the tax collector, as required by the Uniform Assessment Collection Act, or if the alternative method described in section 17.5-21 is used to collect the street lighting assessments, such other official as the city commission by resolution shall designate.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-13. Adoption of annual rate resolution.
Latest version.

(a) The city commission shall adopt an annual rate resolution during its budget adoption process for each fiscal year following the initial fiscal year for which a street lighting assessment is imposed under this article.

(b) The initial proceedings for the adoption of an annual rate resolution shall be the adoption of a preliminary rate resolution by the city commission:

(1) Containing a brief and general description of the street lighting services, facilities or programs to be provided;

(2) Estimating the street lighting assessed cost to be assessed for the upcoming fiscal year;

(3) Establishing the assessment rate for the upcoming fiscal year;

(4) Authorizing the date, time and place of a public hearing to receive and consider comments from the public and consider the adoption of the annual rate resolution for the upcoming fiscal year; and

(5) Directing the city manager to:

a. Update the assessment roll;

b. Provide notice by publication and first class mail to affected owners in the event circumstances described in subsection (f) of this section so require; and

c. Directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the city.

(c) The annual rate resolution shall:

(1) Establish the rate of assessment to be imposed in the upcoming fiscal year; and

(2) Approve the assessment roll for the upcoming fiscal year with such adjustments as the city commission deems just and right.

The assessment roll shall be prepared in accordance with the method of apportionment set forth in the initial assessment resolution, together with modifications, if any, and as confirmed in the final assessment resolution or as provided in the preliminary rate resolution.

(d) Nothing in this section shall preclude the city commission from providing annual notification to all owners of assessed property in the manner provided in section 17.5-9 or 17.5-10

(e) Nothing in this section shall preclude the city commission from establishing by resolution a maximum rate of assessment provided that notice of such maximum assessment rate is provided pursuant to sections 17.5-9 and 17.5-10

(f) If:

(1) The proposed street lighting assessment for any fiscal year exceeds the maximum rate of assessment adopted by the city commission and included in notice previously provided to the owners of assessed property pursuant to sections 17.5-9 and 17.5-10

(2) The method of apportionment is changed or the purpose for which the street lighting assessment is imposed is substantially changed from that represented by notice previously provided to the owners of assessed property pursuant to sections 17.5-9 and 17.5-10

(3) Assessed property is reclassified in a manner that results in an increased street lighting assessment from that represented by notice previously provided to the owners of assessed property pursuant to sections 17.5-9 and 17.5-10; or

(4) An assessment roll contains assessed property that was not included on the assessment roll approved for the prior fiscal year;

then notice shall be provided by publication and first class mail to the owners of such assessed property. Such notice shall substantially conform with the notice requirements set forth in sections 17.5-9 and 17.5-10 and inform the owner of the date, time and place for the adoption of the annual rate resolution. The failure of the owner to receive such notice due to mistake or inadvertence shall not affect the validity of the assessment roll nor release or discharge any obligation for payment of a street lighting assessment imposed by the city commission pursuant to this article.

(g) As to any assessed property not included on an assessment roll approved by the adoption of the final assessment resolution or a prior year's annual rate resolution, the adoption of the succeeding annual rate resolution shall be the final adjudication of the issues presented as to such assessed property (including but not limited to the determination of special benefit and fair apportionment to the assessed property, the method of apportionment and assessment, the rate of assessment, the assessment roll, and the levy and lien of the street lighting 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 city commission action on the annual rate resolution. Nothing contained in this subsection shall be construed or interpreted to affect the finality of any street lighting assessment not challenged within the required twenty-day period for those street lighting assessments imposed against assessed property by the inclusion of the assessed property on an assessment roll approved in the final assessment resolution or any subsequent annual rate resolution.

(h) The assessment roll, as approved by the annual rate resolution, shall be delivered to the tax collector as required by the Uniform Assessment Collection Act, or if the alternative method described in section 17.5-21 is used to collect the street lighting assessments, such other official as the city commission by resolution shall designate. If the street lighting assessment against any property shall be sustained, reduced or abated by the court, an adjustment shall be made on the assessment roll.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-14. Lien of street lighting assessments.
Latest version.

Upon the adoption of the assessment roll, all street lighting assessments shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles and claims, until paid. The lien for a street lighting assessment shall be deemed perfected upon adoption by the city commission of the final assessment resolution or the annual rate resolution, whichever is applicable. The lien for a street lighting assessment collected under the Uniform Assessment Collection Act shall attach to the property included on the assessment roll as of the prior January 1, the lien date for ad valorem taxes imposed under the tax roll. The lien for a street lighting assessment collected under the alternative method of collection provided in section 17.5-21 shall be deemed perfected upon adoption by the city commission of the final assessment resolution or the annual rate resolution, whichever is applicable, and shall attach to the property on such date of adoption.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-15. Revisions to street lighting assessments.
Latest version.

If any street lighting assessment made under the provisions of this article is either in whole or in part annulled, vacated or set aside by the judgment of any court, or if the city commission is satisfied that any such street lighting assessment is so irregular or defective that it cannot be enforced or collected, or if the city commission has omitted any property on the assessment roll, which property should have been so included, the city commission may take all necessary steps to impose a new street lighting assessment against any property benefited by the street lighting assessed costs, following as nearly as may be practicable the provisions of this article; and if such second street lighting assessment is annulled, vacated or set aside, the city commission may obtain and impose other street lighting assessments until a valid street lighting assessment is imposed.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-16. Procedural irregularities.
Latest version.

Any informality or irregularity in the proceedings in connection with the levy of any street lighting assessment under the provisions of this article shall not affect the validity of the assessment after its approval, and any street lighting assessment as finally approved shall be competent and sufficient evidence that such street lighting assessment was duly levied, that the street lighting assessment was duly made and adopted, and that all other proceedings adequate to such street lighting assessment were duly had, taken and performed as required by this article; and no variance from these directions shall be held material unless it be clearly shown that the party objecting was materially injured.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-17. Correction of errors and omissions.
Latest version.

(a) No act of error or omission on the part of the property appraiser, tax collector, city manager, city commission, their deputies or employees, shall operate to release or discharge any obligation for payment of a street lighting assessment imposed by the city commission under the provision of this article.

(b) When it shall appear that any street lighting assessment should have been imposed under this article against a parcel of property specially benefited by the provision of street lighting services, facilities or programs, but that such property was omitted from the assessment roll or was not listed on the tax roll as an individual parcel of property as of the effective date of the assessment roll approved by the annual rate resolution for any upcoming fiscal year, the city commission may, upon provision of a notice by mail provided to the owner of the omitted parcel in the manner and form provided in section 17.5-10, impose the applicable street lighting assessment for the fiscal year in which such error is discovered, in addition to the applicable street lighting assessment due for the prior two fiscal years. Such street lighting assessment shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles and claims in and to or against the real property involved; shall be collected; and shall be deemed perfected on the date of adoption of the resolution imposing the omitted or delinquent assessments.

(c) Prior to the delivery of the assessment roll to the tax collector in accordance with the Uniform Assessment Collection Act, the city manager shall have the authority at any time, upon his own initiative or in response to a timely filed petition from the owner of any property subject to a street lighting assessment, to reclassify property based upon presentation of competent and substantial evidence, and correct any error in applying the street lighting assessment apportionment method to any particular parcel of property not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction shall be considered valid ab initio and shall in no way affect the enforcement of the street lighting assessment imposed under the provisions of this article. All requests from affected property owners for any such changes, modifications or corrections shall be referred to and processed by the city manager and not the property appraiser or tax collector.

(d) After the assessment roll has been delivered to the tax collector in accordance with the Uniform Assessment Collection Act, any changes, modifications or corrections shall be made in accordance with the procedures applicable to correcting errors and insolvencies on the tax roll upon timely written request and direction of the city manager.

(Ord. No. 2010-10, § 1, 5-18-10)
§ 17.5-18. Dissolution of street lighting districts.
Latest version.

Street lighting assessments created under the provisions of this article may be dissolved by resolution in the event a home owners association is willingly and legally able to maintain the existing street lighting district continuously in a safe and efficient manner.

(Ord. No. 2010-10, § 1, 5-18-10)