Okaloosa County BOCC — January 19, 2016 — Draft MSBU Ordinance Pines Triple Lakes — reading text

Assessment Roll and the levy and lien of the Assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within twenty (20) days from the date of Board adoption of the Final Assessment Resolution. The Assessments for each Fiscal Year shall be established upon adoption of the Final Assessment Resolution and the Assessment may be imposed for a multiple year period. The Assessment Roll, as approved by the Final Assessment Resolution, shall be certified to the Tax Collector, or such other official as the Board by resolution deems appropriate. Section 12. - Lien of assessments. A. Upon adoption of the Final Assessment Resolution for each Fiscal Year or for multiple years if applicable, the Assessments to be collected under the Uniform Assessment Collection Act shall constitute a lien against assessed real property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected upon adoption by the Board of the Final Assessment Resolution and shall attach to the real property included on the Assessment Roll as of the prior January 1, the lien date for ad valorem taxes. 6  B. Upon adoption of the Final Assessment Resolution, Assessments to be collected under any alternative method of collection shall constitute a lien against assessed real property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected on the date notice thereof is recorded in the Official Records of Okaloosa County, Florida. Section 13. - Revisions to assessments. If any Assessment made under the provisions of this Ordinance is either in whole or in part annulled, vacated or set aside by the judgment of any court of competent jurisdiction, or if the Board is satisfied that any such Assessment is so irregular or defective that the same cannot be enforced or collected, or if the Board has failed to include any real property on the Assessment Roll which real property should have been so included, the Board may take all necessary steps to impose a new Assessment against any real property benefited by the Local Improvement or Related Service, following as nearly as may be practicable, the provisions of this Ordinance and in case such second Assessment is annulled, the Board may obtain and impose other Assessments until a valid Assessment is imposed. Section 14. - Procedural irregularities. Any irregularity in the proceedings in connection with the levy of any Assessment under the provisions of this Ordinance shall not affect the validity of the same after the approval thereof, and any Assessment as finally approved shall be competent and sufficient evidence that such Assessment was duly levied, that the Assessment was duly made and adopted, and that all other proceedings adequate to such Assessment were duly had, taken and performed as required by this Ordinance; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Section 15. - Correction of errors and omissions. A. No act of error or omission on the part of the Board, Property Appraiser, Tax Collector, Clerk, or their respective deputies or employees, shall operate to release or discharge any obligation for payment of any Assessment imposed by the Board under the provisions of this Ordinance. B. The number of Assessment Units attributed to a parcel of real property may be corrected at any time by the County. Any such correction which reduces an Assessment shall be considered valid from the date on which the Assessment was imposed and shall in no way affect the enforcement of the Assessment imposed under the provisions of this Ordinance. Any such correction which increases an Assessment or imposes an Assessment on omitted real property shall first require notice to the affected owner in the manner described herein, 7 providing the date, time and place that the Board will consider confirming the correction and offering the owner an opportunity to be heard. C. After the Assessment Roll has been delivered to the Tax Collector in accordance with the Uniform Non-Ad Valorem Assessment Collection Act, any changes, modifications or corrections thereto shall be made in accordance with the procedures applicable to errors and insolvencies for ad valorem taxes. Section 16. - Alternative Method. This Ordinance is adopted specifically for this MSBU and shall be deemed to provide an additional and alternative method for the imposition and collection of Assessments and shall be regarded as supplemental and additional to powers conferred by other laws, and shall not be regarded as in derogation of any powers now existing or which may hereafter come into existence. The Board may elect to collect these Assessments by any alternative manner authorized by law. Section 17. - Codification. It is the intention of the Board that the provisions of this Ordinance shall become a part of the County's Code of Ordinances, as amended. The provisions of this Ordinance may be renumbered or relettered and that the word "ordinance" may be changed to "section," "article" or other appropriate word to accomplish such intention. Section 18. - Severability. If any portion of this Ordinance is for any reason held or declared to be unconstitutional, inoperative or void, such holding shall not affect the remaining portions of this Ordinance. If this Ordinance or any provision thereof shall be held to be inapplicable to any person, property or circumstances, such holding shall not affect its applicability to any other person, property or circumstances. Section 19 - Effective date. The provisions of this Ordinance shall take effect upon filing of a certified copy of this Ordinance with the Department of State within ten (10) days after enactment. 8  PASSED AND DULY ADOPTED by the Board of County Commissioners of Okaloosa County, Florida this ____ day of __________, 2016. BOARD OF COUNTY COMMISSIONERS OF OKALOOSA COUNTY, FLORIDA ______________________________ Charles K. Windes, Jr., Chairman ATTEST ______________________________ JD Peacock II, Clerk of Circuit Court APPROVED FOR LEGAL SUFFICIENCY ______________________________ Gregory T. Stewart, County Attorney 9