Division 2. Annual Assessments


§ 17.5-34. Levy of non-ad valorem assessments.
Latest version.

There is hereby levied, and the city commission is authorized to levy from time to time, a non-ad valorem assessment against each and every property in the city (i) on which there occurs or has occurred the cleaning up of a property or the demolition of an unsafe structure, (ii) the city undertakes or has undertaken action pursuant to chapter 12 of this Code to abate and correct violations and, thereby incurs or has incurred costs, and (iii) the property owner and, if applicable, the agent, custodian, lessee, or occupant of the property fails or refuses or has failed or refused, for whatever reason, to pay timely the amount owed the city under section 12-228(106) for the costs incurred by the city in carrying out the abatement and violation correction.

(Ord. No. 2013-04, § 1, 2-19-13)

§ 17.5-35. Collection of non-ad valorem assessments.
Latest version.

The city commission elects to use the uniform method to impose and collect non-ad valorem assessments against properties on which abatement and violation correction has occurred. The non-ad valorem assessments collected pursuant to this section will be included in the combined notice for ad valorem and non-ad valorem assessments as provided in F.S. § 197.3635. Non-ad valorem assessments collected pursuant to this section are subject to all collection provisions in F.S. § 197.3632.

(Ord. No. 2013-04, § 1, 2-19-13)

§ 17.5-36. Agreement to reimburse the Polk County property appraiser and the Polk County tax collector.
Latest version.

In order to use the uniform method for the levy, collection, and enforcement of the non-ad valorem assessments, the city shall enter into a written agreement with the Polk County Property Appraiser and Polk County Tax Collector providing for the reimbursement of their costs incurred in the administration and collection of the non-ad valorem assessments levied under this article.

(Ord. No. 2013-04, § 1, 2-19-13)

§ 17.5-37. Annual non-ad valorem assessment roll.
Latest version.

(a) Prior to September 15 each year the city commission shall approve by resolution at a public hearing a non-ad valorem assessment roll. The non-ad valorem assessment roll will be compromised of properties that have had levied against them non-ad valorem assessments under this article, and such assessments have not otherwise been paid in full prior to approval of the roll.

(b) The city manager is authorized and directed each year to prepare the roll and the notice as required by F.S. Ch. 197 as may be amended from time to time.

(Ord. No. 2013-04, § 1, 2-19-13)

§ 17.5-38. Revisions to abatement and violation correction assessments.
Latest version.

If any abatement and violation correction 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 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 abatement and violation correction assessment against any property benefited by the abatement and violation correction services costs, following as nearly as may be practicable the provisions of this article: and is such second abatement and violation correction assessment is annulled, vacated or set aside, the city commission may obtain and impose other abatement and violation correction assessments until a valid abatement and violation correction assessment is imposed.

(Ord. No. 2013-04, § 1, 2-19-13)