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HomeMy WebLinkAboutItem U02 BOARD OF COUNTY COMMISSIONERS COUNTY of MONROE Mayor Michelle Lincoln,District 2 The Florida. Keys Mayor Pro Tem David Rice,District 4 p Craig Cates,District 1 James K. Scholl,District 3 - Holly Merrill Raschein,District 5 Regular Meeting July 15, 2026 Agenda Item Number: U2 26-21348 BULK ITEM: No DEPARTMENT: Resilience Office TIME APPROXIMATE: TBD STAFF CONTACT: Rhonda Haag (305) 453-8774 AGENDA ITEM WORDING: A Public Hearing to Consider the Adoption of an Ordinance by the Monroe County Board of County Commissioners amending Chapter 22, Article VII of the Monroe County Code, by expanding the type of projects included under a Residential Neighborhood Improvements Program, allowing residents to request and fund improvements in their neighborhood and providing for an effective date. ITEM BACKGROUND: This item is to consider adoption of proposed revisions to Chapter 22, Article VII, Monroe County Code of Ordinances (Ordinance#02-2021)that originally authorized the creation of a master special assessment program for County roadway elevation and improvement projects, as needed, for sea level rise and flood mitigation. The revision will allow the collection of non-ad valorem special assessments for various projects under a Residential Neighborhood Improvements Program that will allow residents to request, approve and fund improvements in their neighborhood. Previous discussion took place on November 12, 2025, in Key West, December 10, 2025, in Key Largo and January 28, 2026, in Marathon. (No discussion in February). The revisions include,but are not limited to: I. New project requests are to be initiated by residents. 2. Project types will be expanded beyond roadway elevation and flood mitigation to include,but not be limited to, drainage, beach renourishment, beach erosion control, living shorelines, recreation services and facilities, canal improvements, street and road adaptation, sidewalks, lighting and other essential facilities and services. 3. Project types are those that provide services and improvements beyond the basic levels of services provided by the County. 4. Project approval requires a 50% + 1 majority approval of the property owners within the specified benefit area. Otherwise, the County may choose not to proceed with the project. 5. Project costs are to be borne by the property owners, paid in whole or in part from special assessments or from the proceeds of bonds issued for such purposes and/or grant funds or a combination thereof. 6. Project costs shall include, but not be limited to, costs associated with research to determine project type, design, permitting, construction, inspection, monitoring, assessment, development and Operation& Maintenance (O & M) costs. 7. Funding may be advanced by the County, at its option, to pay necessary expenses prior to the creation of any assessment unit and the receipt of unit funds. After any unit is created, the amounts so advanced shall be repaid to the County from unit funds. S. Any amounts advanced and expended toward a potential project that ultimately does not move forward shall be reimbursed to the County by the property owners. 9. The County may apply for grant funds, as applicable and available, to help defray part of the costs of a project, and the costs of grant preparation, design, permitting and other related expenses will be borne by property owners. Grant awards are not guaranteed. 10. Assessments shall be initiated to fund project costs and may be implemented in advance of a project to accumulate funds,to reimburse the County for all expended funds related to a project and to fund long-term O&M costs. 11. Special assessments against property benefited by the project shall be assessed upon the property in proportion to the special benefits to be determined and allocated according to the methodology to be adopted by the County. 12. The County may consider the development of a financial hardship assistance program to provide financial assistance for those real property owners in a specific project benefit area in unincorporated Monroe County living at or below poverty levels whose real property is subject to special assessments imposed under the provisions of the Ordinance. Original Ordinance: The original ordinance was created to set up a master Municipal Service Benefit Unit (MSBU) Assessment Program that authorized the creation of assessment areas and collection of an assessment after approval of Initial and Final Assessment resolutions in accordance with Section 197.3632, Florida Statutes. The assessment resolution would contain (a) a specific list of properties to be assessed, and(b)the amount of the assessment for each property. The MSBU assessments, if levied, were to be used for capital and/or operation and maintenance "O&M" costs for road elevation and improvement projects as needed to mitigate seal level rise and flood effects. The assessed areas were anticipated to be implemented in small areas within the County on a project-by-project basis. PREVIOUS RELEVANT BOCC ACTION: 12/09/2020: A public hearing to consider approval of a resolution of Monroe County, Florida electing to use the uniform method of collecting non-ad valorem special assessments levied within the County toward the cost of providing capital costs and operations and maintenance costs for roadway improvements related to sea level rise located within Monroe County. O1/20/2021: Approval to advertise a public hearing, to consider adoption of a proposed ordinance amending Chapter 22 of the Monroe County Code, creating Article VII establishing a Municipal Service Benefit Unit(MSBU)for the collection of special non-ad valorem special assessments for road elevation and improvement projects to be constructed to address sea level rise and establish a flood mitigation program, and authorizing the creation of assessment areas in the future. The public hearing was scheduled to be held on February 17, 2021, in Key West, Florida at 1:30 p.m. or as soon thereafter as the item may be heard. 02/17/21: A public hearing to consider adoption of a proposed ordinance amending Chapter 22 of the Monroe County Code, creating Article VII establishing a Municipal Service Benefit Unit(MSBU)for the collection of special non-ad valorem special assessments for road elevation and improvement projects to be constructed to address sea level rise and establish a flood mitigation program, and authorizing the creation of assessment areas in the future. The public hearing was held on February 17, 2021, in Key West, Florida. 11/12/25: Discussion and direction on proposed modifications to Chapter 22 of the Monroe County Code, Article VII, that will allow neighborhoods to request improvements beyond the County's basic levels of service and to have the neighborhoods fund such improvements through as assessment program; and to approve the advertisement of a public hearing to consider adoption of the proposed ordinance revisions amending Chapter 22 of the Monroe County Code, modifying Article VII that established a Municipal Service Benefit Unit (MSBU) for the collection of special non-ad valorem special assessments for projects. The public hearing will be held in January 2026 in Marathon,Florida at a time and date to be determined at the meeting. 12/10/25: Discussion and direction on proposed modifications to Chapter 22 of the Monroe County Code, Article VII, that will allow neighborhoods to request improvements beyond the County's basic levels of service and to have the neighborhoods fund such improvements through as assessment program; and to approve the advertisement of a public hearing to consider adoption of the proposed ordinance revisions amending Chapter 22 of the Monroe County Code, modifying Article VII that established a Municipal Service Benefit Unit (MSBU) for the collection of special non-ad valorem special assessments for projects. The public hearing to consider adoption of the proposed ordinance revisions amending Chapter 22 of the Monroe County Code, modifying Article VII that established a Municipal Service Benefit Unit (MSBU) for the collection of special non-ad valorem special assessments for projects was scheduled to be held on January 28, 2026, in Marathon, Florida O1/28/26: The public hearing originally scheduled for approval of the proposed ordinance revisions amending Chapter 22 of the Monroe County Code, modifying Article VII that established a Municipal Service Benefit Unit(MSBU) for the collection of special non-ad valorem special assessments for projects was continued and a presentation and further discussion of the proposed ordinance was conducted INSURANCE REQUIRED: No CONTRACT/AGREEMENT CHANGES: Not Applicable STAFF RECOMMENDATION: Approval DOCUMENTATION: Ordinance FINANCIAL IMPACT: Effective Date: June 10, 2026 Expiration Date: Not Applicable Total Dollar Value of Contract: Not Applicable Total Cost to County: To be determined Current Year Portion: Not Applicable Budgeted: Not Applicable Source of Funds: Not Applicable CPI: No Indirect Costs: Estimated Ongoing Costs Not Included in above dollar amounts: To be determined Revenue Producing: No If yes, amount: Grant: No County Match: Not Applicable Insurance Required: No 745 746 } 1 747 � 748 749 MONROE COUNTY, FLORIDA 750 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS 751 752 ORDINANCE NO. -2026 753 754 AN ORDINANCE OF THE BOARD OF COUNTY 755 COMMISSIONERS OF MONROE COUNTY, FLORIDA, 756 AMENDING THE MONROE COUNTY CODE, BY 757 AMENDING CHAPTER 22, ARTICLE VII THEREOF; 758 PROVIDING FOR CONFLICTS; PROVIDING FOR 759 SEVERABILITY; PROVIDING FOR CODIFICATION; AND 760 PROVIDING FOR TRANSMITTAL AND AN EFFECTIVE 761 DATE. 762 763 764 WHEREAS, the Legislature of the State of Florida has, in Chapter 125, Florida Statutes 765 (County Government), conferred upon local governments the authority to adopt laws and 766 regulations designed to promote the public health, safety, and general welfare of its citizenry; and 767 768 WHEREAS, Subsection 125.01(q),Florida Statutes provides that the governing body of a 769 county shall have the power to establish, and subsequently merge or abolish those created 770 hereunder, municipal service taxing or benefit units for any part or all of the unincorporated area 771 of the county,within which may be provided essential facilities and municipal services from funds 772 derived from service charges, special assessments, or taxes within such unit only; and 773 774 WHEREAS, Chapter 22, Article VII, Monroe County Code of Ordinances currently 775 provides for the creation of Municipal Service Benefit Units to fund a Sea Level Rise and Flood 776 Mitigation Program; and 777 778 WHEREAS, the Monroe County Board of County Commissioners (BOCC) recognizes 779 that the work of ordinance codification is an ongoing process that requires continuous effort by 780 various County officials and staff, and it is the goal of the BOCC to ensure that the Monroe County 781 Code of Ordinances is kept current, addresses public concern and is of maximum use and clarity; 782 and 783 784 WHEREAS, citizens of Monroe County have expressed to the BOCC a desire to expand 785 the purposes for which Municipal Service Benefit Units may be utilized to provide essential 786 facilities, municipal services and neighborhood improvements beyond those currently identified 787 in Chapter 22, Article VII, Monroe County Code of Ordinances; and 788 789 790 CODING: Words in �'�'�type are deletions from existing text. 1 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 791 WHEREAS, there exists a need to provide a mechanism whereby residents within a 792 particular geographic area of Monroe County may petition for the creation of a Municipal Service 793 Benefit Unit and, thereafter, through a majority affirmative vote thereof agree to have their 794 property assessed to fund the improvements contemplated by the creation of the Municipal Service 795 Benefit Unit; and 796 797 WHEREAS, on July 15, 2026, the Monroe County Board of County Commissioners held 798 a public hearing, and provided for public comment and public participation in accordance with the 799 requirements of state law; and 800 801 WHEREAS, the Board of County Commissioners hereby finds and determines that the 802 actions described herein serve the best interests of the residents, visitors, and business owners in 803 Monroe County, Florida. 804 805 NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY 806 COMMISSIONERS OF MONROE COUNTY, FLORIDA: 807 808 Section 1: Ratification. That the foregoing"WHEREAS"clauses are hereby ratified 809 and confirmed as being true and correct and are hereby made a specific part of this ordinance. 810 811 Section 2: Amendment. That the Code of Ordinances of Monroe County, Florida, 812 shall be amended by amending Chapter 22, Article VII, Monroe County Code of Ordinances to 813 read as follows: 814 ARTICLE VII. MUNICIPAL SERVICE BENEFIT UNITS (MSBU)i 815 DIVISION 1. INTRODUCTION 816 Sec. 22-141. Definitions 817 DEFINITIONS. As used in Chapter 22, Article VII, Monroe County Code, the following words 818 and terms shall have the following meanings, unless the context clearly requires otherwise. 819 "Annual Assessment Resolution" means the resolution described in Section 22-165 approving 820 an Assessment Roll for a specific Fiscal Year. The Final Assessment Resolution adopted pursuant 821 to Section 22-163 shall constitute the Annual Assessment Resolution for the initial fiscal year in 822 which an Assessment is imposed or reimposed in accordance with Section 22-165. 823 "Assessed Property" means all parcels of land included on the Assessment Roll that receive a 824 special benefit from the delivery of the service, facility or program or provision of a Local 825 Improvement identified in the Initial Assessment Resolution. 826 "Assessment" means a special assessment imposed by the County pursuant to this Ordinance to 827 fund the Capital Cost or Project Cost, if obligations are issued, of Local Improvements or the 828 Service Cost of services, that provide a special benefit to property as a consequence of a logical 'State law reference(s)—Municipal service benefit units,Subsection 125.01(1)(q)&(r), Florida Statutes. CODING: Words in �'�'�type are deletions from existing text. 2 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 829 relationship to the value, use, or characteristics of property identified in an Initial Assessment 830 Resolution. The term "Assessment" shall include Capital Assessments and Service Assessments. 831 "Assessment Area" means any of the areas created by Resolution of the Board pursuant to Section 832 22-152 hereof, that specially benefit from a Local Improvement or service, facility, or program. 833 "Assessment Roll" means the special assessment roll relating to an Assessment approved by a 834 Final Assessment Resolution pursuant to Section 22-163 hereof or an Annual Rate Resolution 835 pursuant to Section 22-165 hereof 836 "Assessment Unit" means the unit or criteria utilized to determine the Assessment for each parcel 837 of property, as set forth in the Initial Assessment Resolution. "Assessment Units" may include, by 838 way of example only and not limitation, one or a combination of the following: platted lots or 839 parcels of record, vested lots, land area, improvement area, equivalent residential connections, 840 equivalent residential units,permitted land use, trip generation rates, front footage,rights to future 841 trip generation capacity under applicable concurrency management regulations,property value or 842 any other physical characteristic or reasonably expected use of the property that has a logical 843 relationship to the Local Improvement or service to be funded from proceeds of the Assessment. 844 "Ballot" means the document sent by the County to property owners who have petitioned the 845 County for a voluntary assessment which expresses their support or opposition to the imposition 846 of an assessment on their property for the funding of improvements that were requested in the 847 petition. The ballot shall be in a form approved by the County Attorney's Office and shall pose a 848 question in clear and unambiguous language, followed by the word "yes" and "no", and shall be 849 styled in such a manner that a"yes"vote will indicate approval of the proposed assessment to fund 850 the project and a"no"vote will indicate rejection of the proposed assessment to fund the project. 851 "Board" means the Board of County Commissioners of Monroe County, Florida. 852 "Capital Assessment" means a special assessment imposed by the County pursuant to this 853 Ordinance to fund the Capital Cost or Project Cost, if obligations are issued, of Local 854 Improvements that provide a special benefit to property as a consequence of a logical relationship 855 to the value, use, or characteristics of property identified in an Initial Assessment Resolution. 856 Capital Assessments are often amortized and collected for a term of years established by the Board. 857 "Capital Cost" means all or any portion of the expenses that are properly attributable to the 858 acquisition, design, construction, installation, reconstruction, renewal or replacement (including 859 demolition, environmental mitigation and relocation) of Local Improvements and imposition of 860 the related Assessments under generally accepted accounting principles, and including 861 reimbursement to the County for any funds advanced for Capital Cost and interest on any interfund 862 or intrafund loan for such purposes. 863 "Certificate of Occupancy" means an official document or certificate issued by the County, 864 under the authority of ordinance or law, authorizing the occupancy of any Building within the 865 County. The term "Certificate of Occupancy" shall also include set up or tie down permits for 866 those structures or Buildings, such as a mobile home,that do not require a Certificate of Occupancy 867 in order to be occupied. The term "Certificate of Occupancy" shall also include the term 868 "Certificate of Completion", as applicable. 869 CODING: Words in s'4�type are deletions from existing text. 3 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 870 "County Administrator" means the chief administrative officer of the County or such person's 871 designee. 872 "County Clerk" means the Office of Monroe County Clerk and Comptroller, Clerk of the Circuit 873 Court for the Monroe County, Clerk for the BOCC, ex-officio clerk to the Board, or such other 874 person as may be duly authorized to act on such person's behalf. 875 "County" means Monroe County, Florida. 876 "County Administrator" means the chief administrative officer of the County, or such person's 877 designee. 878 "Final Assessment Resolution" means the resolution described in Section 22-163 hereof which 879 shall confirm, modify, or repeal the Initial Assessment Resolution and which shall be the final 880 proceeding for the initial imposition of an Assessment. 881 "Fiscal Year" means the period commencing on October 1 of each year and continuing through 882 the next succeeding September 30, or such other period as may be prescribed by law as the fiscal 883 year for the County. 884 "Government Property" means property owned by the United States of America or any agency 885 thereof, a sovereign nation, the State of Florida or any agency thereof, a County, a special district 886 or a municipal corporation. 887 "Initial Assessment Resolution" means the resolution described in Section 22-162 hereof which 888 shall be the initial proceeding for the identification of the service, facility, program, or Local 889 Improvement for which an Assessment is to be made and for the imposition of an Assessment. 890 "Local Improvement" means a capital improvement constructed or installed by the County for 891 the special benefit of a neighborhood or other Assessment Area. 892 "Maximum Assessment Rate" means the maximum rate of assessment established by the Final 893 Assessment Resolution for the service, facility, program, or Local Improvement identified in the 894 Initial Assessment Resolution. 895 "Obligations" mean bonds or other evidence of indebtedness including but not limited to, notes, 896 commercial paper, capital leases, reimbursable advances by the County, or any other obligation 897 issued or incurred to finance any portion of the Project Cost of Local Improvements and secured, 898 in whole or in part, by proceeds of the Assessments. 899 "Ordinance" means this Ordinance, as it may be amended from time to time. 900 "Owner" or "Owners" mean the Person(s) or Entity or Entities) reflected as the owner(s) of 901 Assessed Property on the Tax Roll. 902 "Person" means any individual, partnership, firm, organization, corporation, association, or any 903 other legal entity, whether singular or plural, masculine or feminine, as the context may require. 904 "Petition"means the written document filed by property owners with the County Administrator's 905 Office requesting that a voluntary assessment program for neighborhood improvements be 906 implemented pursuant to Section 22-164, Monroe County Code. At a minimum, a petition shall 907 set forth the proposed project, the affected area that will be assessed for the proposed project, and 908 the name, current mailing address, and contact information of each person signing the petition. CODING: Words in s'-•�'�'�type are deletions from existing text. 4 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 909 "Project Cost" means (A) the Capital Cost of a Local Improvement, (B) the Transaction Cost 910 associated with the Obligations which financed the Local Improvement, (C) interest accruing on 911 such Obligations for such period of time as the Board deems appropriate, (D) the debt service 912 reserve fund or account, if any, established for the Obligations which financed the Local 913 Improvement, and (E) any other costs or expenses related thereto. 914 "Property Appraiser" means the Property Appraiser of Monroe County. 915 "Resolution of Intent" means the resolution expressing the Board's intent to collect assessments 916 on the ad valorem tax bill required by the Uniform Assessment Collection Act. 917 "Service Assessment" means a special assessment imposed by the County pursuant to this 918 Ordinance to fund the Service Cost of services that provide a special benefit to property as a 919 consequence of a logical relationship to the value, use, or characteristics of property identified in 920 an Initial Assessment Resolution. Service Assessments fund an annual budget and are imposed 921 annually by the Board. 922 "Service Cost" means the amount necessary in any Fiscal Year to fund the provision of a defined 923 service, facility, or program which provides a special benefit to Assessed Property, and can 924 include, but not be limited to: (A) the cost of physical construction, reconstruction or completion 925 of any required facility or improvement; (B) the costs incurred in any required acquisition or 926 purchase; (C)the cost of all labor,materials,machinery, and equipment; (D)the cost of fuel,parts, 927 supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data processing, 928 and communications; (F) the cost of all lands and interest therein, leases, property rights, 929 easements, and franchises of any nature whatsoever; (G)the cost of any indemnity or surety bonds 930 and premiums for insurance; (H) the cost of salaries, volunteer pay, workers' compensation 931 insurance, or other employment benefits; (I) the cost of uniforms, training, travel, and per diem; 932 (J)the cost of construction plans and specifications, surveys and estimates of costs; (K)the cost of 933 administration, engineering, financial, legal, and other professional services; (L) the costs of 934 compliance with any contracts or agreements entered into by the County relating to the provision 935 of said services; (M) all costs associated with the structure, implementation, collection, and 936 enforcement of the Assessments, including any county administrative expenses, service charges 937 of the Clerk, Tax Collector, or Property Appraiser, and delinquent amounts from prior impositions, 938 and amounts necessary to off-set discounts received for early payment of Assessments pursuant to 939 the Uniform Assessment Collection Act or for early payment of Assessments collected pursuant 940 to Section 22-167 herein; (N)all other costs and expenses necessary or incidental to the acquisition, 941 provision, or construction of the service, facility, or program to be funded by the Assessment, and 942 such other expenses as may be necessary or incidental to any related financing authorized by the 943 Board by subsequent resolution; (0) an amount for contingencies and anticipated delinquencies 944 and uncollectible Assessments; and (P)reimbursement to the County or any other Person for any 945 moneys advanced for any costs incurred by the County or such Person in connection with any of 946 the foregoing items of Service Cost. 947 "Tax Collector" means the Tax Collector of Monroe County. 948 "Tax Roll" means the real property ad valorem tax assessment roll maintained by the Property 949 Appraiser for the purpose of the levy and collection of ad valorem taxes. CODING: Words in s'-•�'�'�type are deletions from existing text. 5 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 950 "Transaction Cost" means the costs, fees and expenses incurred by the County in connection 951 with the issuance and sale of any series of Obligations, including but not limited to (A) rating 952 agency and other financing fees; (B) the fees and disbursements of bond counsel; (C) the 953 underwriters' discount; (D) the fees and disbursements of the County's financial advisor; (E) the 954 costs of preparing and printing the Obligations,the preliminary official statement,the final official 955 statement, and all other documentation supporting issuance of the Obligations; (F)the fees payable 956 in respect of any municipal bond insurance policy; (G)administrative, development, credit review, 957 and all other fees associated with any pooled commercial paper or similar interim financing 958 program; and (H) any other costs of a similar nature incurred in connection with issuance of such 959 Obligations. 960 "Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635,Florida Statutes, 961 as amended from time-to-time, or any successor statutes authorizing the collection of non-ad 962 valorem assessments on the same bill as ad valorem taxes, and any applicable regulations 963 promulgated thereunder. 964 Sec. 22-142. Interpretation 965 Unless the context indicates otherwise, words importing the singular number include the 966 plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and 967 similar terms refer to this article; and the term "hereafter" means after, and the term "heretofore" 968 means before the effective date of this article. Words of any gender include the correlative words 969 of the other genders, unless the context indicates otherwise 970 See. 22-143. Findings. 971 It is hereby ascertained, determined, and declared that: 972 (a) Pursuant to Article VIII, Section 1, Florida Constitution, and Sections 125.01 and 125.66, 973 Florida Statutes, the County has all powers of local self-government to perform County 974 functions and to render County and municipal services in a manner not inconsistent with 975 law and such power may be exercised by the enactment of County ordinances. 976 (b) The assessments to be imposed pursuant to this article shall constitute non-ad valorem 977 assessments within the meaning and intent of the Uniform Assessment Collection Act. 978 (c) The assessments to be imposed pursuant to this article are imposed by the Board, not the 979 Property Appraiser or Tax Collector. The duties of the Property Appraiser and Tax 980 Collector under the Uniform Assessment Collection Act are ministerial. 981 (d) The purposes of this Article are to: (1)provide procedures and standards for the imposition 982 of assessments within the County by resolution under the general home rule powers of a 983 County to impose special assessments; and (2) authorize a procedure for the funding of 984 public services, facilities, programs, or local improvements providing special benefit to 985 subsequently identified property within the County, and(3)provide an optional method for 986 neighborhoods and subdivisions to pursue voluntary Assessment programs for Local 987 Improvements and related services. CODING: Words in �'�'�type are deletions from existing text. 6 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 988 DIVISION 2. GENERAL PROVISIONS 989 Sec. 22-151. Inclusion of Municipal Areas. 990 (a) The areas provided Local Improvements, services, facilities, and programs by the County 991 and subject to the imposition of Assessments may include incorporated areas. Any 992 municipality not heretofore providing evidence of consent to such assessments by 993 ordinance, shall evidence a request for inclusion and consent to such inclusion by 994 ordinance. 995 (b) Any municipal request or consent for inclusion given to the County shall thereafter be 996 deemed given in advance and automatically renewed for each Fiscal Year thereafter unless 997 such request and consent is timely withdrawn by the adoption of an ordinance abandoning 998 the municipality's request and consent and providing a certified copy of such ordinance to 999 the Board prior to April 1 preceding the Fiscal Year for which such request and consent is 1000 being withdrawn. Inclusion of any municipality shall be irrevocable for any Fiscal Year in 1001 which Service Assessments are levied by the County within an incorporated area. 1002 Sec. 22-152. Creation of Assessment Area. 1003 (a) The Board is hereby authorized to create assessment areas in accordance with the 1004 procedures set forth herein to include property located within the County that is specially 1005 benefitted by the services, facilities,programs,or local improvements proposed for funding 1006 from the proceeds of assessments to be imposed therein. 1007 (b) Either the initial assessment resolution proposing each assessment area or the final 1008 assessment resolution creating each assessment area shall include brief descriptions of the 1009 proposed services,facilities,programs,or local improvements,a description of the property 1010 to be included within the assessment area, and specific legislative findings that recognize 1011 the special benefit to be provided by each proposed service, facility, program, or local 1012 improvements to property within the assessment area. 1013 Sec. 22-153. Revisions to Assessments. 1014 If any assessment made under the provisions of this article is either in whole or in part annulled, 1015 vacated, or set aside by the judgment of any court of competent jurisdiction, or if the Board is 1016 satisfied that any such assessment is so irregular or defective that the same cannot be enforced or 1017 collected,or if the Board has omitted to include any property on the assessment roll which property 1018 should have been so included,the Board may take all necessary steps to impose a new Assessment 1019 against any property benefited by the Service Cost, Capital Cost or Project Cost, following as 1020 nearly as may be practicable, the provisions of this article, and in case such second assessment is 1021 annulled, vacated, or set aside, the Board may obtain and impose other assessments until a valid 1022 assessment is unposed. 1023 See. 22-154. Procedural Irregularities. 1024 Any informality or irregularity in the proceedings in connection with the levy of any assessment 1025 under the provisions of this article shall not affect the validity of the same after the approval 1026 thereof, and any assessment, as finally approved, shall be competent and sufficient evidence that 1027 such assessment was duly levied, that the assessment was duly made and adopted, and that all 1028 other proceedings adequate to such assessment were duly had, taken, and performed as required CODING: Words in type are deletions from existing text. 7 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1029 by this article; and no variance from the directions hereunder shall be held material unless it be 1030 clearly shown that the party objecting was materially injured thereby. Notwithstanding the 1031 provisions of this section, any party objecting to an assessment imposed pursuant to this article 1032 must file an objection with a court of competent jurisdiction within the time periods prescribed 1033 herein. 1034 Sec. 22-155. Correction of Errors and Omissions. 1035 (a) No act of error or omission on the part of the Property Appraiser, Tax Collector, County 1036 Administrator,their deputies,employees,or designees, shall operate to release or discharge 1037 any obligation for payment of an assessment imposed by the Board under the provision of 1038 this article. 1039 (b) When it shall appear that any assessment should have been imposed under this article 1040 against a lot or parcel of property specially benefited by the provision of a service, facility, 1041 program, or local improvement, but such property was omitted from the assessment roll, 1042 the Board may, upon provision of appropriate notice as set forth in this article, impose the 1043 applicable assessment for the Fiscal Year in which such error is discovered, in addition to 1044 the applicable Assessment due to the prior two Fiscal Years. The assessment so imposed 1045 shall constitute a lien against such property equal in rank and dignity with the liens of all 1046 state, County, district, or municipal taxes and special assessments, and superior in rank and 1047 dignity to all other prior liens, mortgages, titles and claims in and to or against the real 1048 property involved, shall be collected as provided in Division 6 hereof, and shall be deemed 1049 perfected on the date of adoption of the resolution imposing the omitted or delinquent 1050 assessments. 1051 (c) The County Administrator shall have the authority at any time, upon his or her own 1052 initiative or in response to a timely filed petition from the owner of any assessed property, 1053 to correct any error in applying the assessment apportionment method to any particular 1054 property not otherwise requiring the provision of notice pursuant to the Uniform 1055 Assessment Collection Act. Any such correction that reduces an assessment shall be 1056 considered valid ab initio and shall in no way affect the enforcement of the assessment 1057 imposed under the provisions of this article. Any such correction which increases an 1058 assessment or imposes an assessment on omitted property shall first require notice to the 1059 affected owner in the manner described in Section 22-162 hereof, as applicable,providing 1060 the date,time and place that the Board will consider confirming the correction and offering 1061 the owner an opportunity to be heard. All requests from affected property owners for any 1062 such changes,modifications or corrections shall be referred to and processed by the County 1063 Administrator and not the Property Appraiser or Tax Collector. 1064 (d) After the assessment roll has been delivered to the Tax Collector in accordance with the 1065 Uniform Assessment Collection Act, any changes, modifications, or corrections thereto 1066 shall be made in accordance with the procedures applicable to correcting errors and 1067 insolvencies on the tax roll upon timely written request and direction of the County 1068 Administrator. 1069 CODING: Words in �'�'�type are deletions from existing text. 8 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1070 Sec. 22-156. Lien of Assessments. 1071 (a) Upon the adoption of the assessment roll, all assessments shall constitute a lien against 1072 such property equal in rank and dignity with the liens of all state, County, district, or 1073 municipal taxes and special assessments. Except as otherwise provided by law, such lien 1074 shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid. 1075 (b) The lien for an assessment shall be deemed perfected upon adoption by the Board of the 1076 final assessment resolution or the annual rate resolution, whichever is applicable. The lien 1077 for an assessment collected under the Uniform Assessment Collection Act shall attach to 1078 the property as provided by law. The lien for an assessment collected under the alternative 1079 method of collection provided in Section 22-167 shall be deemed perfected upon adoption 1080 by the Board of the final assessment resolution or the annual rate resolution, whichever is 1081 applicable, and shall attach to the property on such date of adoption. 1082 See. 22-157. Authorization for Exemptions. 1083 (a) The Board, in its sole discretion, shall determine whether to provide exemptions from 1084 payment of an Assessment for Government Property or other such property whose use is 1085 wholly or partially exempt from ad valorem taxation under Florida law. 1086 (b) The Board shall designate the funds available to provide any exemptions. The provision 1087 of an exemption in any one year shall in no way establish a right or entitlement to such 1088 exemption or in any subsequent year and the provision of funds in any year may be limited 1089 to the extent funds are available and appropriated by the Board. Any funds designated for 1090 exemptions shall be paid by the County from funds other than those generated by the 1091 Assessment. 1092 (c) Any shortfall in the expected Assessment proceeds due to any exemption from payment of 1093 the Assessments required by law or authorized by the Board shall be supplemented by any 1094 legally available funds, or combination of such funds, and shall not be paid for by proceeds 1095 or funds derived from the Assessments. In the event a court of competent jurisdiction 1096 determines any exemption by the Board is improper or otherwise adversely affects the 1097 validity of the Assessment imposed for any Fiscal Year, the sole and exclusive remedy 1098 shall be the imposition of an Assessment upon each affected Tax Parcel in the amount of 1099 the Assessment that would have been otherwise imposed save for such reduction or 1100 exemption afforded to such Tax Parcel by the Board. 1101 1102 Secs. 22-158--22-160. Reserved. 1103 1104 DIVISION 3. -ASSESSMENTS 1105 Sec. 22-161. General Authority. 1106 1107 (a) The Board is hereby authorized to impose an annual assessment to fund all or any portion 1108 of the capital cost,project cost,or service cost on benefitted property at a rate of assessment 1109 based on the special benefit accruing to such property from the County's provision of the 1110 subsequently identified service, facility, or program. CODING: Words in �'�'�type are deletions from existing text. 9 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1111 (b) The amount of the assessment that is imposed each fiscal year against each parcel of 1112 assessed property shall be determined pursuant to an apportionment methodology based 1113 upon a classification of property designed to provide a fair and reasonable apportionment 1114 of the capital cost,project cost, operational cost or service cost among properties on a basis 1115 reasonably related to the special benefit provided by the service,facility,or program funded 1116 with assessment proceeds. 1117 (c) All assessments shall be imposed in conformity with the procedures set forth in this ills Division 3. 1119 Sec. 22-162. Initial Adoption Procedures. 1120 (a) Initial Assessment Resolution. The initial proceeding for the imposition of assessments 1121 therein shall be the Board's adoption of an Initial Assessment Resolution. The Initial 1122 Assessment Resolution shall: 1123 (1) Describe the boundaries of, or real property to be included within, the proposed 1124 Assessment Area; 1125 (2) Describe the services, facilities, programs, or Local Improvements proposed for 1126 funding from proceeds of the assessments; 1127 (3) Describe the proposed method of apportioning the Service Cost, Capital Cost, or 1128 Project Cost, as applicable, among the parcels of property located within the 1129 Assessment Area; 1130 (4) Estimate the Service Cost, Capital Cost, or Project Cost, as applicable; 1131 (5) Estimate the maximum amount of the annual assessment and/or the maximum rate 1132 of assessment per assessment unit; 1133 (6) Authorize the date, time, and place of a public hearing to consider the adoption of 1134 the Final Assessment Resolution for the upcoming Fiscal Year; and 1135 (7) Direct preparation of an Assessment Roll and provision of notice by publication and 1136 mail, as required herein. 1137 (b) Assessment Roll. 1138 (1) Upon adoption of an Initial Assessment Resolution, the County Administrator shall 1139 prepare or direct the preparation of a preliminary assessment roll conforming to the 1140 requirements of the Uniform Assessment Collection Act and generally containing 1141 the following information: 1142 a. A summary description of each parcel of property(conforming to the description 1143 contained on the tax roll) subject to the assessment; 1144 b. The name of the owner of record of each parcel, as shown on the tax roll; 1145 c. The number of assessment units attributable to each parcel; 1146 d. The estimated maximum annual assessment to become due in any fiscal year for 1147 each parcel; and CODING: Words in �'�'�type are deletions from existing text. 10 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1148 e. If applicable, the estimated maximum annual assessment to become due in any 1149 fiscal year for each assessment unit. 1150 (2) Copies of the initial assessment resolution and the preliminary assessment roll shall 1151 be on file with the County and available as public records. The foregoing shall not 1152 be construed to require that the assessment roll be in printed form if the amount of 1153 the assessment for each parcel of property can be determined by use of a computer 1154 terminal or otherwise accessible through the internet or similar database. 1155 (c) Notice by publication. 1156 (1) After preparation of the assessment roll, the County Administrator shall publish, or 1157 direct the publication, once in a newspaper of general circulation within the County 1158 or on a publicly accessible website if authorized in accordance with Chapter 50, 1159 Florida Statutes, a notice stating that, at a meeting of the Board on a certain day and 1160 hour, not earlier than 20 calendar days from such publication, which meeting shall 1161 be a regular or special meeting, the Board will conduct a public hearing and hear 1162 objections of all interested persons to the imposition of the assessments, adoption of 1163 the Final Assessment Resolution, and approval of the assessment Roll. 1164 (2) The published notice shall conform to the requirements set forth in the Uniform 1165 Assessment Collection Act. Such notice shall include (1) a geographic depiction of 1166 the property subject to the Assessment; (2) a brief and general description of the 1167 services, facilities, programs, or Local Improvements to be provided; (3) the rate of 1168 assessment including a Maximum Assessment Rate in the event one was adopted in 1169 the Initial Assessment Resolution; (4) the procedure for objecting provided in 1170 Subsections 22-163(a)-(d) hereof, (5) the method by which the Assessment will be 1171 collected; and (6) a statement that the initial Assessment Roll is available for 1172 inspection at the office of the County Administrator and all interested persons may 1173 ascertain the amount to be assessed against a parcel of Assessed Property at the office 1174 of the County Administrator. 1175 (d) Notice by mail. 1 176 (1) in addition to the published notice required by Subsection (c) of this Section, the 1177 County Administrator shall provide, or direct the provision of,notice of the proposed 1178 assessment by first class mail to the owner of each parcel of property subject to the 1179 assessment. 1180 (2) The mailed notice shall conform to the requirements set forth in the Uniform 1181 Assessment Collection Act. Such notice shall include (1) the purpose of the 1182 Assessment; (2)the Rate of Assessment to be levied against each parcel of property, 1183 including a Maximum Assessment Rate in the event one was adopted by the Initial 1184 Assessment Resolution; (3) the Assessment Unit applied to determine the 1185 Assessment; (4) the number of such Assessment Units contained in each parcel of 1186 property; (5) the total revenue to be collected by the County from the Assessment; 1187 (6)a statement that failure to pay the Service Assessment will cause a Tax Certificate 1188 to be issued against the property or foreclosure proceedings to be instituted, either of 1189 which may result in a loss of title to the property; (7) a statement that all affected CODING: Words in �'�'�type are deletions from existing text. 11 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1190 Owners have a right to appear at the hearing and to file written objections with the 1191 Board within 20 days of the notice; and(8) the date, time, and place of the hearing. 1192 (3) The mailed notice shall be mailed at least 20 calendar days prior to the hearing to 1193 each Owner at such address as is shown on the Tax Roll. Notice shall be deemed 1194 mailed upon delivery thereof to the possession of the United States Postal Service. 1195 The County Administrator may provide proof of such notice by affidavit. Failure of 1196 the Owner to receive such notice due to mistake or inadvertence shall not affect the 1197 validity of the Assessment Roll nor release or discharge any obligation for payment 1198 of an Assessment imposed by the Board pursuant to this Ordinance. 1199 Sec. 22-163. Final Adoption Procedures. 1200 (a) Public Hearing; Adoption of Final Assessment Resolution. At the time named in such 1201 notice, or to which an adjournment or continuance may be taken, the Board shall conduct 1202 a public hearing and receive written objections and hear testimony of interested persons 1203 and may then, or at any subsequent meeting of the Board, adopt the final assessment 1204 resolution which shall: 1205 (1) Confirm, modify or repeal the Initial Assessment Resolution with such amendments, 1206 if any, as may be deemed appropriate by the Board; 1207 (2) Create or confirm establishment of any Assessment Areas; 1208 (3) Impose the assessments; 1209 (4) Establish the maximum amount of the assessment imposed against each parcel of 1210 property subject to the assessment; 1211 (5) Approve the Assessment Roll, with such amendments as it deems just and right; and 1212 (6) Determine the method of collecting the assessments. 1213 (b) The adoption of the Final Assessment Resolution by the Board shall constitute a legislative 1214 determination that all parcels assessed derive a special benefit from the services, facilities, 1215 or programs to be provided or constructed and a legislative determination that the 1216 Assessments are fairly and reasonably apportioned among the properties that receive the 1217 special benefit. 1218 (c) All written objections to the Final Assessment Resolution shall be filed with the County 1219 Administrator at or before the time or adjourned time of such hearing. The Final 1220 Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal 1221 Year in which Assessments are imposed or reimposed hereunder. 1222 (d) The Assessments for the initial Fiscal Year shall be established upon adoption of the Final 1223 Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final 1224 adjudication of the issues presented (including, but not limited to, the method of 1225 apportionment and assessment, the Initial Rate of Assessment, the Initial Assessment Roll, 1226 and the levy and lien of the Capital Assessments), unless proper steps are initiated in a 1227 court of competent jurisdiction to secure relief within 20 days from the date of Board action 1228 on the Final Assessment Resolution. CODING: Words in �'�'�type are deletions from existing text. 12 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1229 (e) The Initial Assessment Roll, as approved by the Final Assessment Resolution, shall be 1230 delivered to the Tax Collector, or the Property Appraiser, if so directed by the Tax 1231 Collector, or if an alternative method is used to collect the Capital Assessments, such other 1232 official as the Board by resolution shall designate. 1233 See. 22-164. Voluntary Assessments. 1234 A subdivision, neighborhood, or other geographically defined area may voluntarily seek the 1235 imposition of an Assessment by the Board through the following process: 1236 (a) Property owners, as referred to in this Section, shall include any person, firm,partnership, 1237 corporation, trust, or other legal entity holding title to any property which would be liable 1238 for special assessments hereunder if said special assessments were made. 1239 (b) Upon the receipt of a petition signed affirmatively by no less than 50 percent + 1 of the 1240 owners of property within a geographically defined area seeking the creation of an 1241 assessment area and imposition of an assessment to fund the service cost, capital cost or 1242 project cost of local improvements which will provide a special benefit to the property 1243 within such area, the Board may adopt a resolution providing for the development of an 1244 assessment program and the preparation of a non-binding ballot to be sent to all owners 1245 within the area asking whether they support or oppose the imposition of the assessment. In 1246 the event that there are multiple owners of a parcel within a geographically defined area, 1247 all owners of that parcel are required to sign the petition manifesting unanimous agreement 1248 for submission of the petition in order for the vote to be valid. The petition shall be 1249 accompanied by an appropriate fee to recover the costs associated with identifying the costs 1250 of the proposed project or related service, developing a budget and an apportionment 1251 methodology, and preparing and mailing the ballot. 1252 (c) Subsequent to approval of the resolution adopted by the Board pursuant to Subsection 22- 1253 164(b), hereof, County staff or a qualified expert retained by the County shall develop the 1254 requested assessment program, including the identification of costs associated with the 1255 local improvements or service, and development of a budget and apportionment 1256 methodology allocating such costs to the owners of property in the proposed assessment 1257 area. 1258 (d) Once the program has been developed, the County shall conduct a non-binding ballot 1259 election in accordance with the County's administrative code or directive, as applicable. 1260 The ballot shall include a description of the proposed local improvements or services, a 1261 statement that such local improvements or services would be funded through imposition of 1262 an assessment imposed on all owners of property that will benefit therefrom, the proposed 1263 amount of the assessment along with the term of the assessment, and a deadline date for 1264 return of the ballot. At the end of the ballot, it shall include a question asking whether the 1265 owner supports or opposes the imposition of the assessment. Ballots shall be mailed to all 1266 property owners within the proposed assessment area that would be subject to the 1267 assessment. Each tax parcel shall receive one ballot and be entitled to one vote. 1268 (e) After the deadline date for receipt of the ballots, the county shall count the votes and, if at 1269 least 50 percent + 1 of the owners support imposition of the assessment, the County may, CODING: Words in �'�'�type are deletions from existing text. 13 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1270 but is not required to, move forward with the imposition of the assessment as provided 1271 herein. 1272 (f) The Board may approve the imposition of an assessment for local improvements and 1273 related services even if the results of the ballot reveal that less than 50 percent + 1 of the 1274 owners support imposition of the assessment. 1275 (g) Under no circumstances shall this section be construed to require that the Board receive a 1276 petition or conduct a ballot in order to impose assessments, generally. 1277 Sec. 22-165. Annual Adoption Procedures. 1278 (a) During its budget adoption process and prior to September 15 of each year, the Board shall 1279 adopt an Annual Rate Resolution for each fiscal year in which assessments will be imposed 1280 to establish the rate of assessment to be imposed in the upcoming Fiscal year and approve 1281 the Assessment Roll for such fiscal year. The Final Assessment Resolution shall constitute 1282 the Annual Assessment Resolution for the initial fiscal year. The Assessment Roll, as 1283 prepared in accordance with the initial Assessment Resolution and confirmed or amended 1284 by the Final Assessment Resolution, shall be confirmed or amended by the Annual 1285 Assessment Resolution to reflect the cost of the services, facilities, programs, or Local 1286 Improvements to be paid by assessments. Failure to adopt the Annual Assessment 1287 Resolution during the budget adoption process may be cured at any time. A single Annual 1288 Assessment Resolution may approve the assessment roll for more than one MSBU. 1289 (b) In the event that the Uniform Method of Collection provided for in the Uniform 1290 Assessment Collection Act is used and (1) the proposed Assessment for any Fiscal Year 1291 exceeds the rate of assessment adopted by the Board, including a Maximum Assessment 1292 Rate, if any, included in notice previously provided to the Owners of Assessed Property 1293 pursuant to Subsections 22-162(c)and(d)hereof, (2)the purpose for which the Assessment 1294 is imposed or the use of the revenue from the Assessment is substantially changed from 1295 that represented by notice previously provided to the Owners of Assessed Property 1296 pursuant to Subsections 22-162(c) and (d) hereof, (3) Assessed Property is reclassified or 1297 the method of apportionment is revised or altered resulting in an increased Assessment 1298 from that represented by notice previously provided to the Owners of Assessed Property 1299 pursuant to Subsections 22-162(c) and (d) hereof, or (4) an Assessment Roll contains 1300 Assessed Property that was not included on the Assessment Roll approved for the prior 1301 Fiscal Year, notice shall be provided by publication and first class mail to the Owner of 1302 such Assessed Property as provided by law. Such notice shall substantially conform with 1303 the notice requirements set forth in Subsections 22-162(c) and (d) hereof and inform the 1304 Owner of the date, time, and place for the adoption of the Annual Rate Resolution. The 1305 failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect 1306 the validity of the Assessment Roll nor release or discharge any obligation for payment of 1307 an Assessment imposed by the Board pursuant to this Ordinance. 1308 (c) As to any Assessed Property not included on an Assessment Roll approved by the adoption 1309 of the Final Assessment Resolution or a prior year's Annual Rate Resolution, the adoption 1310 of the succeeding Annual Rate Resolution shall be the final adjudication of the issues 1311 presented as to such Assessed Property (including,but not limited to, the determination of 1312 special benefit and fair apportionment to the Assessed Property, the method of CODING: Words in type are deletions from existing text. 14 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1313 apportionment and assessment, the rate of assessment, the establishment or increase of a 1314 Maximum Assessment Rate, the Assessment Roll, and the levy and lien of the 1315 Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to 1316 secure relief within 20 days from the date of the Board action on the Annual Rate 1317 Resolution.Nothing contained herein shall be construed or interpreted to affect the finality 1318 of any Assessment not challenged within the required 20-day period for those Assessments 1319 previously imposed against Assessed Property by the inclusion of the Assessed Property 1320 on an Assessment Roll approved in the Final Assessment Resolution or any subsequent 1321 Annual Rate Resolution. 1322 (d) The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the 1323 Tax Collector, or the Property Appraiser, if so directed by the Tax Collector, or if an 1324 alternative method is used to collect the Capital Assessments, such other official as the 1325 Board by resolution shall designate. If the Capital Assessment against any property shall 1326 be sustained, reduced, or abated by the Board, an adjustment shall be made on the 1327 Assessment Roll. 1328 Sec. 22-166. Interim Service Assessments. 1329 (a) In the event that the Improvements contemplated by a Project are limited to particular 1330 Assessment Units (e.g., improved parcels), as defined in Section 22-141 of this Ordinance, 1331 an Interim Service Assessment may be imposed against all property,for which a Certificate 1332 of Occupancy is issued, after adoption of the Annual Rate Resolution. The amount of the 1333 interim Service Assessment shall be calculated upon a monthly rate, which shall be 1334 one-twelfth of the annual rate for such property computed in accordance with the Annual 1335 Rate Resolution for the Fiscal Year for which the interim Service Assessment is being 1336 imposed. Such monthly rate shall be unposed for each full calendar month remaining in 1337 the Fiscal Year. In addition to the monthly rate, the interim Service Assessment may also 1338 include an estimate of the subsequent Fiscal Year's Service Assessment. 1339 (b) No Certificate of Occupancy shall be issued until full payment of the Interim Service 1340 Assessment is received by the County. Issuance of the Certificate of Occupancy without 1341 the payment in full of the interim Service Assessment shall not relieve the Owner of such 1342 property of the obligation of full payment. Any Interim Service Assessment not collected 1343 prior to the issuance of the Certificate of Occupancy may be collected pursuant to the 1344 Uniform Assessment Collection Act as provided in Section 22-167 of this Ordinance or by 1345 any other method authorized by law. Any interim Service Assessment shall be deemed due 1346 and payable on the date the Certificate of Occupancy was issued and shall constitute a lien 1347 against such property as of that date. Said lien shall be equal in rank and dignity with the 1348 liens of all state, county, district or municipal taxes and special assessments, and superior 1349 in rank and dignity to all other liens, encumbrances, titles and claims in and to or against 1350 the real property involved and shall be deemed perfected upon the issuance of the 1351 Certificate of Occupancy. 1352 Sec. 22-167. Special Assessments; Collection. 1353 (a) Uniform Method of Collection. Unless otherwise directed by the Board, the Assessments 1354 shall be collected pursuant to the Uniform Assessment Collection Act,and the County shall CODING: Words in type are deletions from existing text. 15 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1355 comply with all applicable provisions of the Uniform Assessment Collection Act. Any 1356 hearing or notice required by this Ordinance may be combined with any other hearing or 1357 notice required by the Uniform Assessment Collection Act. The amount of an Assessment 1358 to be collected using the Uniform Assessment Collection Act for any specific parcel of 1359 benefitted property may include an amount equivalent to the payment delinquency, 1360 delinquency fees and recording costs for aprior year's assessment for a comparable service, 1361 facility, program, or Local Improvement provided, (1) the collection method used in 1362 connection with the prior year's assessment did not employ the use of the Uniform 1363 Assessment Collection Act, (2) notice is provided to the Owner, and (3) any lien on the 1364 affected parcel for the prior year's assessment is supplanted and transferred to such 1365 Assessment upon certification of a non-ad valorem roll to the Tax Collector by the County. 1366 (b) Alternative Method of Collection. In lieu of using the Uniform Assessment Collection Act, 1367 the Board may elect to collect Assessments by any other method which is authorized by 1368 law or under the alternative collection method provided by this Section: 1369 (1) The Board shall provide Assessment bills by first class mail to the Owner of each 1370 affected parcel of property, other than Government Property. The bill or 1371 accompanying explanatory material shall include (1) a brief explanation of the 1372 Assessment, (2) a description of the unit of measurement used to determine the 1373 amount of the Assessment, (3) the number of units contained within the parcel, (4) 1374 the total amount of the Assessment imposed against the parcel for the appropriate 1375 period, (5)the location at which payment will be accepted, (6)the date on which the 1376 Assessment is due, and (7) a statement that the Assessment constitutes a lien against 1377 Assessed Property equal in rank and dignity with the liens of all state, county, district 1378 or municipal taxes and other non-ad valorem assessments. 1379 (2) A general notice of the lien resulting from imposition of the Assessments shall be 1380 recorded in the Official Records of the County. Nothing herein shall be construed to 1381 require that individual liens or releases be filed in the Official Records. 1382 (3) The Board shall have the right to foreclose and collect all delinquent Assessments in 1383 the manner provided by law for the foreclosure of mortgages on real property or 1384 appoint or retain an agent to institute such foreclosure and collection proceedings. 1385 (4) An Assessment shall become delinquent if it is not paid within 30 days from the date 1386 any installment is due. The Board or its agent shall notify any property owner who 1387 is delinquent in payment of his or her Assessment within 60 days from the date such 1388 assessment was due. Such notice shall state, in effect,that the Board or its agent will 1389 either (1) initiate a foreclosure action or suit in equity and cause the foreclosure of 1390 such property subject to a delinquent Assessment in a method now or hereafter 1391 provided by law for foreclosure of mortgages on real property,or(2)cause an amount 1392 equivalent to the delinquent Assessment, not previously subject to collection using 1393 the uniform method under the Uniform Assessment Collection Act, to be collected 1394 on the tax bill for a subsequent year. 1395 (5) All costs, fees and expenses, including reasonable attorney fees and title search 1396 expenses, related to any foreclosure action as described herein, shall be included in 1397 any judgment or decree rendered therein. At the sale pursuant to decree in any such CODING: Words in �'�'�type are deletions from existing text. 16 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1398 action,the County may be the purchaser to the same extent as any Person. The Board 1399 or its agent may join in one foreclosure action the collection of Assessments against 1400 any or all property assessed in accordance with the provisions hereof. All delinquent 1401 Owners whose property is foreclosed shall be liable for an apportioned amount of 1402 reasonable costs and expenses incurred by the Board and its agents, including 1403 reasonable attorney fees, in collection of such delinquent Assessments and any other 1404 costs incurred by the Board as a result of such delinquent Assessments and the same 1405 shall be collectible as a part of or in addition to,the costs of the action. 1406 (6) In lieu of foreclosure, any delinquent Assessment and the costs, fees and expenses 1407 attributable thereto,may be collected pursuant to the Uniform Assessment Collection 1408 Act; provided however, that (1) notice is provided to the Owner in the manner 1409 required by the Uniform Assessment Collection Act and this Ordinance, and(2) any 1410 existing lien of record on the affected parcel for the delinquent Assessment is 1411 supplanted by the lien resulting from certification of the Assessment Roll, as 1412 applicable, to the Tax Collector. 1413 (7) Notwithstanding the Board's use of an alternative method of collection, the County 1414 Administrator shall have the same power and authority to correct errors and 1415 omissions as provided to him/her or other County officials in Section 22-155 hereof. 1416 (8) Any Board action required in the collection of Assessments may be by resolution. 1417 (c) Government Property. In lieu of using the Uniform Assessment Collection Act to collect 1418 Assessments from Government Property, the County may elect to use any other method 1419 authorized by law or pursuant to the method provided in this Section: 1420 (1) If the Board elects to impose an Assessment on Government Property, the County 1421 shall provide Assessment bills by first class mail to the Owner of each affected parcel 1422 of Government Property. The bill or accompanying explanatory material shall 1423 include (1) a brief explanation of the Assessment, (2) a description of the unit of 1424 measurement used to determine the amount of the Assessment, (3) the number of 1425 units contained within the parcel, (4) the total amount of the parcel's Assessment for 1426 the appropriate period, (5) the location at which payment will be accepted, and (6) 1427 the date on which the Assessment is due. 1428 (2) Assessments imposed against Government Property shall be due on the same date as 1429 all other Assessments and, if applicable, shall be subject to the same discounts for 1430 early payment. 1431 (3) An Assessment shall become delinquent if it is not paid within 30 days from the date 1432 any installment is due. The County shall notify the Owner of any Government 1433 Property that is delinquent in payment of its Assessment within 60 days from the 1434 date such Assessment was due. Such notice shall state that the County will initiate a 1435 mandamus or other appropriate judicial action to compel payment. 1436 (4) All costs, fees and expenses, including reasonable attorney fees and title search 1437 expenses, related to any mandamus or other action as described herein shall be 1438 included in any judgment or decree rendered therein. All delinquent owners of 1439 Government Property against which a mandamus or other appropriate action is filed CODING: Words in type are deletions from existing text. 17 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1440 shall be liable for an apportioned amount of reasonable costs and expenses incurred 1441 by the County, including reasonable attorney fees, in collection of such delinquent 1442 Assessments and any other costs incurred by the County as a result of such delinquent 1443 Assessments and the same shall be collectible as a part of or in addition to, the costs 1444 of the action. 1445 (5) As an alternative to the foregoing, an Assessment imposed against Government 1446 Property may be collected on the bill for any utility service provided to such 1447 Government Property. The Board may contract for such billing services with any 1448 utility not owned by the County. 1449 (d) Method of payment of special assessments; Interest. The special assessments shall be 1450 payable at the time and in the manner stipulated in the resolution providing for said 1451 improvements or services. The assessments shall bear interest at a rate not to exceed the 1452 maximum rate permitted by law for such assessments from the date of approval of the 1453 resolution or such other date as may be fixed by the Board, and may be made payable in 1454 annual installments as determined by the Board, if installments are allowed by the Board, 1455 to which installments, if not paid when due, there shall be added a penalty at the rate of 1456 one percent per month upon the due but unpaid principal portion of the installments, until 1457 paid; provided that said assessments may be paid without interest or additional amount at 1458 any time within 30 days after the adoption of the resolution approving the preliminary 1459 assessment roll or such other time as may be specified by the Board. The special assessment 1460 shall be payable to the County Tax Collector as provided by the Board. 1461 (e) Alternate method of financing improvements. The Board may, as a means of financing 1462 improvements, enter into loan agreements with local financing institutions to pledge the 1463 revenues from the special assessments, or issue bonds, in the manner provided by 1464 ordinance, secured by the proceeds of the special assessment. Where bonds are issued and 1465 secured by the proceeds of special assessments, to the unpaid principal of the assessments 1466 may be added interest at a rate not to exceed one percent in excess of the interest rate on 1467 the bonds and such amounts as are necessary to pay the fees and expenses of the Tax 1468 Collector and Property Appraiser in connection therewith and to allow for discounts for 1469 early payment of assessments collected pursuant to Section 197.3632, Florida Statutes. 1470 (f) Excess funds. After debt service on any bonds issued to fund the project has been paid in 1471 full, any excess funds shall be disbursed in the following manner: reversion to the County 1472 and be deposited into MSBU reserve fund for any special assessment use as determined by 1473 the Board. 1474 Sec. 22-168. County Authorized to Advance Necessary Expenses. 1475 To accomplish the purposes of this Article, the Board is authorized and empowered to 1476 appropriate and advance the monies to pay necessary expenses prior to the creation of any 1477 unit and the receipt of unit funds. After any unit is created, the monies so advanced shall be 1478 repaid to the County from unit funds. 1479 Any monies so advanced and expended toward the creation of any unit but resulting in such 1480 unit not being created shall NOT be a County expense. All County expenses shall be CODING: Words in �'�'�type are deletions from existing text. 18 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1481 reimbursed to the County unless otherwise determined by the Board of County 1482 Commissioners. 1483 Sec. 22-169. Provisions Supplemental. 1484 This article shall be deemed to provide a supplemental, additional and alternative method of 1485 procedure for the benefit of the County and shall not apply to improvements undertaken 1486 pursuant to any other law. 1487 Sec. 22-170. Dissolution of Units. 1488 A municipal services benefit unit created pursuant to this Article may be dissolved by 1489 resolution of the Board of County Commissioners provided that no such unit may be dissolved 1490 unless all indebtedness secured by the proceeds special assessments levied by the unit is paid 1491 off or unless there is otherwise full compliance with the terms, conditions or covenants of the 1492 documents or note which established the indebtedness. 1493 Sec. 22-171. Financial Hardship Deferral Program. 1494 (a) The Board of County Commissioners is hereby authorized to implement by resolution a 1495 financial hardship deferral program to provide financial assistance for those real property 1496 owners in the unincorporated County living at or below low-income levels whose real 1497 property is subject to special assessments imposed under the provisions of this Article. 1498 Such resolution shall set forth guidelines, application criteria, and other procedural 1499 requirements necessary for administration of the program. The expenditure of County 1500 funds for administration of a financial hardship deferral program is hereby authorized; 1501 provided that such expenditures shall consist solely of, and be entirely contingent upon the 1502 existence of, legally available funds other than special assessments imposed and collected 1503 by the County. At the Board's sole discretion, the financial hardship deferral contemplated 1504 by this section may take the form of: 1505 (1) Direct payment by the County of the special assessment, or some portion thereof, 1506 otherwise due from the applicant property owner; 1507 (2) A deferral of such special assessment, or portion thereof, until such time or event as 1508 provided for in the resolution; or 1509 (3) Any other form deemed appropriate by the Board which provides for the full funding 1510 of any underlying bonds, debt, or obligations of the County. 1511 (b) In its sole discretion, the Board shall on an annual basis determine and designate the funds 1512 available to fulfill the purpose of this section. The provision of financial hardship deferral 1513 in any one year shall in no way establish a right or entitlement to such deferral in any 1514 subsequent year and the provision of funds in any year may be limited to the extent funds 1515 are available and appropriated by the Board of County Commissioners. 1516 1517 Section 3: Conflicts. That all ordinances or parts of ordinances, all Monroe County 1518 Code sections or parts of Monroe County Code sections, and all resolutions or parts of resolutions 1519 in conflict with this ordinance are hereby repealed to the extent of such conflict. 1520 CODING: Words in �'�'�type are deletions from existing text. 19 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1521 Section 4: Severability.That, should any section or provision of this Ordinance or any 1522 portion thereof, any paragraph, sentence, clause or word be declared by a court of competent 1523 jurisdiction to be invalid, such decision shall not affect the validity of the remainder hereof as a 1524 whole or part hereof other than the part declared invalid. If this Ordinance or any provision thereof 1525 shall be held to be inapplicable to any person, property or circumstances, such holding shall not 1526 affect its applicability to any other person,property, or circumstances. 1527 1528 Section 5: Codification. That the provisions of this Ordinance shall be codified within 1529 the Code of Ordinances of Monroe County, Florida, and any paragraph or section may be 1530 renumbered to conform with the Monroe County Code. 1531 1532 Section 6: Transmittal and Effective Date. That this Ordinance shall be transmitted 1533 to and become effective upon filing with the Florida Department of State as provided in Section 1534 125.66, Florida Statutes, as may be amended from time to time. 1535 1536 PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, 1537 at a regular meeting of said Board held on the 15th day of July 2026. 1538 1539 Mayor Michelle Lincoln 1540 Mayor Pro Teen David Rice 1541 Commissioner Craig Cates 1542 Commissioner James K. Scholl 1543 Commissioner Holly Merrill Raschein 1544 1545 1546 1547 (Seal) 1548 1549 1550 Attest: Kevin Madok, Clerk BOARD OF COUNTY COMMISSIONERS 1551 OF MONROE COUNTY, FLORIDA 1552 1553 1554 1555 By: By: 1556 Deputy Clerk Michelle Lincoln, Mayor 1557 1558 iMONROE COUNTY ATTORNEYS OfFFCE 1559 APPROVED AS TO FORM CAC) ',. 1560 T NT UMf�4'ATTORNEY DATE: 7-01_-2026 CODING: Words in. ' type are deletions from existing text. 20 Words in underscored type are additions to existing text. A line of*** indicates existing text not shown. P f BUSINESS IMPACT ESTIMATE' Rev.06/2024 F�in7g7D7a7te: July 15,2026 Proposed Ordinance Title/Reference: An Ordinance of the Board of County Commissioners of Monroe County, Florida, Amending the Monroe County Code, by Amending Chapter 22, Article VII, Thereof ("Municipal Service Benefit Units") The Proposed Ordinance ❑ does ® does not fall under one of the following enumerated exceptions:? ❑ The proposed ordinance is required for compliance with Federal or State law or regulation; ❑ The proposed ordinance relates to the issuance or refinancing of debt; ❑ The proposed ordinance relates to the adoption of budgets or budget amendments,including revenue sources necessary to fund the budget; ❑ The proposed ordinance is required to implement a contract or an agreement, including, but not limited to, any Federal, State, local, or private grant or other financial assistance accepted by the county government; ❑ The proposed ordinance is an emergency ordinance; ❑ The ordinance relates to procurement;or ❑ The proposed ordinance is enacted to implement the following: a. Development orders and development permits,as those terms are defined in s. 163.3164, and development agreements, as authorized by the Florida Local Government Development Agreement Act under ss. 163.3220-163.3243; b. Comprehensive plan amendments and land development regulation amendments initiated by an application by a private party other than the county; c. Sections 190.005 and 190.046, Florida Statutes, regarding community development districts; d. Section 553.73,Florida Statutes,relating to the Florida Building Code; or e. Section 633.202,Florida Statutes,relating to the Florida Fire Prevention Code. Summary of Proposed Ordinance and Statement of Public Purpose to be Served: The Ordinance amends Chapter 22, Article VII of the Monroe County Code of Ordinances to expand the purposes for which a Municipal Services Benefit Unit(MSBU)may be utilized to provide essential facilities, municipal services and neighborhood improvements and to provide a mechanism whereby residents within a particular geographic area of Monroe County may petition for the creation of an MSBU and,thereafter,through a majority affirmative vote thereof, agree to have their property assessed to fund the improvements contemplated by the creation of the MSBU. Estimate of Direct Economic Impact on Private/For Profit Businesses: a. Estimate of Direct Business Compliance Costs: Indeterminate b. New Chames/Fees on Businesses Impacted:Indeterminate.The establishment of the mechanism to expand the purposes for which a MSBU may be utilized to provide essential facilities, municipal services and neighborhood improvements and to provide a method by which residents within a particular geographic area of Monroe County may petition for the creation of a MSBU will, in itself, not impose any direct economic impact on Private/For Profit Businesses.Any potential costs that may be imposed will occur,if at all, only after the MSBU is created and assessments imposed on the property of the private business corresponding to the benefits received thereby. c. Estimate of Regulatory Costs: Indeterminate.It is anticipated that most of the MSBUs created will be for improvements in residential neighborhoods.To the extent that any costs are imposed on private businesses, they would be proportionate to other properties within the MSBU regardless of whether the property is used for residential or commercial purposes. Good Faith Estimate of Number of Businesses Likely Impacted:Indeterminate Any Additional Information: P1111 P1.1. -.,rP.,, i.,,-r h,r,--1..r,0-...,,,.,r.....,.,Ph :rP...,I•,rP.th.,..rhP.I,rP rhP nr.rirc..f r,r.,.,.,.P.!P., r.,,.�r�. ..,,hGh,.l Liz Yongue From: Gomez-Krystal <Gomez-Krystal@MonroeCounty-FL.Gov> Sent: Monday, July 13, 2026 10:02 AM To: MGT; Agenda Distribution Group; County-Attorney; County Commissioners and Aides Subject: Item U2 BOCC 07/15/2026 REVISED BACKUP Attachments: AIS 26-21348.pdf, Ordinance for MSBU- Article VII, Monroe County Code [BOCC Consideration] (7-15-26) [Attorney Stamped & Signed- JXD] (Revision #2).pdf Good morning, Please be advised that the backup for the U2 agenda item has been revised. "A Public Hearing to Consider the Adoption of an Ordinance by the Monroe County Board of County Commissioners amending Chapter 22, Article VII of the Monroe County Code, by expanding the type ofprojects included under a Residential Neighborhood Improvements Program, allowing residents to request and fund improvements in their neighborhood and providing for an effective date. TIME APPROXIMATE 11:00 A.M." Thanle reor�, �,-,rrystaC crontez Executive Administrative Coordinator Monroe County Administrator's Office 1100 Simonton Street, Suite 2-205 Key West, FL 33040 Office: 305-292-4441 Cell: 305-850-8694 Notary Public �y ------_-rv_� PLEASE NOTE: FLORIDA HAS A VERY BROAD RECORDS LAW. MOST WRITTEN COMMUNICATIONS TO OR FROM THE COUNTY REGARDING COUNTY BUSINESS ARE PUBLIC RECORDS AVAILABLE TO THE PUBLIC AND MEDIA UPON REQUEST. YOUR EMAIL COMMUNICATION MAY BE SUBJECT TO PUBLIC DISCLOSURE. 1 2 COUNTY Nr11�,Y �� ����� m� � ^ BOARD OF COUNTY COMMISSIONERS Mayor Michelle Lincoln,District 2 The Florida Keys Mayor Pro Tem David Rice,District 4 Craig Cates,District 1 James K.Scholl,District 3 Holly Merrill Raschein,District 5 Regular Meeting July 15, 2026 Agenda Item Number: {{section.number}}{{item.number}} 26-21348 BULK ITEM: No DEPARTMENT: Resilience Office TIME APPROXIMATE: TBD STAFF CONTACT: Rhonda Haag (305) 453-8774 AGENDA ITEM WORDING: A Public Hearing to Consider the Adoption of an Ordinance by the Monroe County Board of County Commissioners amending Chapter 22, Article VII of the Monroe County Code, by expanding the type of projects included under a Residential Neighborhood Improvements Program, allowing residents to request and fund improvements in their neighborhood and providing for an effective date. ITEM BACKGROUND: This item is to consider adoption of proposed revisions to Chapter 22, Article VII, Monroe County Code of Ordinances (Ordinance 402-2021)that originally authorized the creation of a master special assessment program for County roadway elevation and improvement projects, as needed, for sea level rise and flood mitigation. The revision will allow the collection of non-ad valorem special assessments for various projects under a Residential Neighborhood Improvements Program that will allow residents to request, approve and fund improvements in their neighborhood. Previous discussion took place on November 12, 2025, in Key West, December 10, 2025, in Key Largo and January 28, 2026, in Marathon. (No discussion in February). The revisions include, but are not limited to: 1. New project requests are to be initiated by residents. 2. Project types will be expanded beyond roadway elevation and flood mitigation to include, but not be limited to, drainage, beach renourishment, beach erosion control, living shorelines, recreation services and facilities, canal improvements, street and road adaptation, sidewalks, lighting and other essential facilities and services. 3. Project types are those that provide services and improvements beyond the basic levels of services provided by the County. 4. Project approval requires a 50% + 1 majority approval of the property owners within the specified benefit area. Otherwise, the County may choose not to proceed with the project. 5. Project costs are to be borne by the property owners, paid in whole or in part from special assessments or from the proceeds of bonds issued for such purposes and/or grant funds or a combination thereof. 6. Project costs shall include, but not be limited to, costs associated with research to determine project type, design, permitting, construction, inspection, monitoring, assessment, development and Operation & Maintenance (O & M) costs. 7. Funding may be advanced by the County, at its option, to pay necessary expenses prior to the creation of any assessment unit and the receipt of unit funds. After any unit is created, the amounts so advanced shall be repaid to the County from unit funds. 8. Any amounts advanced and expended toward a potential project that ultimately does not move forward shall be reimbursed to the County by the property owners. 9. The County may apply for grant funds, as applicable and available, to help defray part of the costs of a project, and the costs of grant preparation, design, permitting and other related expenses will be borne by property owners. Grant awards are not guaranteed. 10. Assessments shall be initiated to fund project costs and may be implemented in advance of a projectto accumulate funds,to reimburse the County for all expended funds related to aproject and to fund long-term O&M costs. 11. Special assessments against property benefited by the project shall be assessed upon the property in proportion to the special benefits to be determined and allocated according to the methodology to be adopted by the County. 12. The County may consider the development of a financial hardship assistance program to provide financial assistance for those real property owners in a specific project benefit area in unincorporated Monroe County living at or below poverty levels whose real property is subject to special assessments imposed under the provisions of the Ordinance. Original Ordinance: The original ordinance was created to set up a master Municipal Service Benefit Unit (MSBU) Assessment Program that authorized the creation of assessment areas and collection of an assessment after approval of Initial and Final Assessment resolutions in accordance with Section 197.3632, Florida Statutes. The assessment resolution would contain (a) a specific list of properties to be assessed, and(b)the amount of the assessment for each property. The MSBU assessments, if levied, were to be used for capital and/or operation and maintenance "O&M" costs for road elevation and improvement projects as needed to mitigate seal level rise and flood effects. The assessed areas were anticipated to be implemented in small areas within the County on a project-by-project basis. PREVIOUS RELEVANT BOCC ACTION: 12/09/2020: A public hearing to consider approval of a resolution of Monroe County, Florida electing to use the uniform method of collecting non-ad valorem special assessments levied within the County toward the cost of providing capital costs and operations and maintenance costs for roadway improvements related to sea level rise located within Monroe County. O1/20/2021: Approval to advertise a public hearing, to consider adoption of a proposed ordinance amending Chapter 22 of the Monroe County Code, creating Article VII establishing a Municipal Service Benefit Unit(MSBU)for the collection of special non-ad valorem special assessments for road elevation and improvement projects to be constructed to address sea level rise and establish a flood mitigation program, and authorizing the creation of assessment areas in the future. The public hearing was scheduled to be held on February 17,2021, in Key West,Florida at 1:30 p.m. or as soon thereafter as the item may be heard. 02/17/21: A public hearing to consider adoption of a proposed ordinance amending Chapter 22 of the Monroe County Code, creating Article VII establishing a Municipal Service Benefit Unit(MSBU) for the collection of special non-ad valorem special assessments for road elevation and improvement projects to be constructed to address sea level rise and establish a flood mitigation program, and authorizing the creation of assessment areas in the future. The public hearing was held on February 17, 2021, in Key West, Florida. 11/12/25: Discussion and direction on proposed modifications to Chapter 22 of the Monroe County Code, Article VII, that will allow neighborhoods to request improvements beyond the County's basic levels of service and to have the neighborhoods fund such improvements through as assessment program; and to approve the advertisement of a public hearing to consider adoption of the proposed ordinance revisions amending Chapter 22 of the Monroe County Code, modifying Article VII that established a Municipal Service Benefit Unit (MSBU) for the collection of special non-ad valorem special assessments for projects. The public hearing will be held in January 2026 in Marathon, Florida at a time and date to be determined at the meeting. 12/10/25: Discussion and direction on proposed modifications to Chapter 22 of the Monroe County Code, Article VII, that will allow neighborhoods to request improvements beyond the County's basic levels of service and to have the neighborhoods fund such improvements through as assessment program; and to approve the advertisement of a public hearing to consider adoption of the proposed ordinance revisions amending Chapter 22 of the Monroe County Code, modifying Article VII that established a Municipal Service Benefit Unit (MSBU) for the collection of special non-ad valorem special assessments for projects. The public hearing to consider adoption of the proposed ordinance revisions amending Chapter 22 of the Monroe County Code, modifying Article VII that established a Municipal Service Benefit Unit (MSBU) for the collection of special non-ad valorem special assessments for projects was scheduled to be held on January 28, 2026, in Marathon, Florida O1/28/26: The public hearing originally scheduled for approval of the proposed ordinance revisions amending Chapter 22 of the Monroe County Code,modifying Article VII that established a Municipal Service Benefit Unit (MSBU) for the collection of special non-ad valorem special assessments for projects was continued and a presentation and further discussion of the proposed ordinance was conducted INSURANCE REQUIRED: No CONTRACT/AGREEMENT CHANGES: Not Applicable STAFF RECOMMENDATION: Approval DOCUMENTATION: Ordinance FINANCIAL IMPACT: Effective Date: June 10, 2026 Expiration Date: Not Applicable Total Dollar Value of Contract: Not Applicable Total Cost to County: To be determined Current Year Portion: Not Applicable Budgeted: Not Applicable Source of Funds: Not Applicable CPI: No Indirect Costs: Estimated Ongoing Costs Not Included in above dollar amounts: To be determined Revenue Producing: No If yes, amount: Grant: No County Match: Not Applicable Insurance Required: No 3) 745 - . 746747 748 , 749 MONROE COUNTY, FLORIDA 750 MONROE COUNTY BOARD OF COUNTY COMMISSIONERS 751 752 ORDINANCE NO. -2026 753 754 AN ORDINANCE OF THE BOARD OF COUNTY 755 COMMISSIONERS OF MONROE COUNTY, FLORIDA, 756 AMENDING THE MONROE COUNTY CODE, BY 757 AMENDING CHAPTER 22, ARTICLE VII THEREOF; 758 PROVIDING FOR CONFLICTS; PROVIDING FOR 759 SEVERABILITY; PROVIDING FOR CODIFICATION; AND 760 PROVIDING FOR TRANSMITTAL AND AN EFFECTIVE 761 DATE. 762 763 764 WHEREAS, the Legislature of the State of Florida has, in Chapter 125, Florida Statutes 765 (County Government), conferred upon local governments the authority to adopt laws and 766 regulations designed to promote the public health, safety, and general welfare of its citizenry; and 767 768 WHEREAS, Subsection 125.01(1)(q), Florida Statutes provides that the governing body 769 of a county shall have the power to establish, and subsequently merge or abolish those created 770 hereunder, municipal service taxing or benefit units for any part or all of the unincorporated area 771 of the county,within which may be provided essential facilities and municipal services from funds 772 derived from service charges, special assessments, or taxes within such unit only; and 773 774 WHEREAS, Chapter 22, Article VII, Monroe County Code of Ordinances currently 775 provides for the creation of Municipal Service Benefit Units to fund a Sea Level Rise and Flood 776 Mitigation Program; and 777 778 WHEREAS, the Monroe County Board of County Commissioners (BOCC) recognizes 779 that the work of ordinance codification is an ongoing process that requires continuous effort by 780 various County officials and staff, and it is the goal of the BOCC to ensure that the Monroe County 781 Code of Ordinances is kept current, addresses public concern and is of maximum use and clarity; 782 and 783 784 WHEREAS, citizens of Monroe County have expressed to the BOCC a desire to expand 785 the purposes for which Municipal Service Benefit Units may be utilized to provide essential 786 facilities, municipal services and neighborhood improvements beyond those currently identified 787 in Chapter 22, Article VII, Monroe County Code of Ordinances; and 788 789 790 CODING: Words in sfi�'�h type are deletions from existing text. 1 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 791 WHEREAS, there exists a need to provide a mechanism whereby residents within a 792 particular geographic area of Monroe County may petition for the creation of a Municipal Service 793 Benefit Unit and, thereafter, through a majority affirmative vote thereof agree to have their 794 property assessed to fund the improvements contemplated by the creation of the Municipal Service 795 Benefit Unit; and 796 797 WHEREAS, on July 15, 2026, the Monroe County Board of County Commissioners held 798 a public hearing, and provided for public comment and public participation in accordance with the 799 requirements of state law; and 800 801 WHEREAS, the Board of County Commissioners hereby finds and determines that the 802 actions described herein serve the best interests of the residents, visitors, and business owners in 803 Monroe County, Florida. 804 805 NOW, THEREFORE, BE IT ORDAINED BY THE BOARD OF COUNTY 806 COMMISSIONERS OF MONROE COUNTY, FLORIDA: 807 808 Section 1: Ratification. That the foregoing"WHEREAS"clauses are hereby ratified 809 and confirmed as being true and correct and are hereby made a specific part of this ordinance. 810 811 Section 2: Amendment. That the Code of Ordinances of Monroe County, Florida, 812 shall be amended by amending Chapter 22, Article VII, Monroe County Code of Ordinances to 813 read as follows: 814 ARTICLE VIL MUNICIPAL SERVICE BENEFIT UNITS (MSBU)i 815 DIVISION 1. INTRODUCTION 816 Sec. 22-141. Definitions 817 DEFINITIONS. As used in Chapter 22, Article VII, Monroe County Code, the following words 818 and terms shall have the following meanings, unless the context clearly requires otherwise. 819 "Annual Assessment Resolution" means the resolution described in Section 22-165 approving 820 an Assessment Roll for a specific Fiscal Year. The Final Assessment Resolution adopted pursuant 821 to Section 22-163 shall constitute the Annual Assessment Resolution for the initial fiscal year in 822 which an Assessment is imposed or reimposed in accordance with Section 22-165. 823 "Assessed Property" means all parcels of land included on the Assessment Roll that receive a 824 special benefit from the delivery of the service, facility or program or provision of a Local 825 Improvement identified in the Initial Assessment Resolution. 826 "Assessment" means a special assessment imposed by the County pursuant to this Ordinance to 827 fund the Capital Cost or Project Cost, if obligations are issued, of Local Improvements or the 828 Service Cost of services, that provide a special benefit to property as a consequence of a logical 'State law reference(s)—Municipal service benefit units,Subsection 125.01(1)(q)&(r), Florida Statutes. CODING: Words in t �'�h type are deletions from existing text. 2 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 829 relationship to the value, use, or characteristics of property identified in an Initial Assessment 830 Resolution. The term "Assessment" shall include Capital Assessments and Service Assessments. 831 "Assessment Area" means any of the areas created by Resolution of the Board pursuantto Section 832 22-152 hereof, that specially benefit from a Local Improvement or service, facility, or program. 833 "Assessment Roll" means the special assessment roll relating to an Assessment approved by a 834 Final Assessment Resolution pursuant to Section 22-163 hereof or an Annual Rate Resolution 835 pursuant to Section 22-165 hereof. 836 "Assessment Unit" means the unit or criteria utilized to determine the Assessment for each parcel 837 of property, as set forth in the Initial Assessment Resolution. "Assessment Units" may include, by 838 way of example only and not limitation, one or a combination of the following: platted lots or 839 parcels of record, vested lots, land area, improvement area, equivalent residential connections, 840 equivalent residential units,permitted land use,trip generation rates, front footage, rights to future 841 trip generation capacity under applicable concurrency management regulations,property value or 842 any other physical characteristic or reasonably expected use of the property that has a logical 843 relationship to the Local Improvement or service to be funded from proceeds of the Assessment. 844 "Ballot" means the document sent by the County to property owners who have petitioned the 845 County for a voluntary assessment pursuant to Section 22-164, Monroe County Code, which 846 expresses their support or opposition to the imposition of an assessment on their property for the 847 funding of improvements that were requested in the petition. The ballot shall be in a form 848 approved by the County Attorney's Office and shall pose a question in clear and unambiguous 849 language, followed by the word "yes" and "no", and shall be styled in such a manner that a"yes" 850 vote will indicate approval of the proposed assessment to fund the project and a "no" vote will 851 indicate rejection of the proposed assessment to fund the project. 852 "Board" means the Board of County Commissioners of Monroe County, Florida. 853 "Capital Assessment" means a special assessment imposed by the County pursuant to this 854 Ordinance to fund the Capital Cost or Project Cost, if obligations are issued, of Local 855 Improvements that provide a special benefit to property as a consequence of a logical relationship 856 to the value, use, or characteristics of property identified in an Initial Assessment Resolution. 857 Capital Assessments are often amortized and collected for a term of years established by the Board. 858 "Capital Cost" means all or any portion of the expenses that are properly attributable to the 859 acquisition, design, construction, installation, reconstruction, renewal or replacement (including 860 demolition, environmental mitigation and relocation) of Local Improvements and imposition of 861 the related Assessments under generally accepted accounting principles, and including 862 reimbursement to the County for any funds advanced for Capital Cost and interest on any interfund 863 or intrafund loan for such purposes. 864 "Certificate of Occupancy" means an official document or certificate issued by the County, 865 under the authority of ordinance or law, authorizing the occupancy of any Building within the 866 County. The term "Certificate of Occupancy" shall also include set up or tie down permits for 867 those structures or Buildings,such as a mobile home,that do not require a Certificate of Occupancy 868 in order to be occupied. The term "Certificate of Occupancy" shall also include the term 869 "Certificate of Completion", as applicable. 870 CODING: Words in sfi�'�h type are deletions from existing text. 3 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 871 "County Administrator" means the chief administrative officer of the County or such person's 872 designee. 873 "County Clerk" means the Office of Monroe County Clerk and Comptroller, Clerk of the Circuit 874 Court for the Monroe County, Clerk for the BOCC, ex-officio clerk to the Board, or such other 875 person as may be duly authorized to act on such person's behalf. 876 "County" means Monroe County, Florida. 877 "County Administrator" means the chief administrative officer of the County, or such person's 878 designee. 879 "Final Assessment Resolution" means the resolution described in Section 22-163 hereof which 880 shall confirm, modify, or repeal the Initial Assessment Resolution and which shall be the final 881 proceeding for the initial imposition of an Assessment. 882 "Fiscal Year" means the period commencing on October 1 of each year and continuing through 883 the next succeeding September 30, or such other period as may be prescribed by law as the fiscal 884 year for the County. 885 "Government Property" means property owned by the United States of America or any agency 886 thereof, a sovereign nation, the State of Florida or any agency thereof, a County, a special district 887 or a municipal corporation. 888 "Initial Assessment Resolution" means the resolution described in Section 22-162 hereof which 889 shall be the initial proceeding for the identification of the service, facility, program, or Local 890 Improvement for which an Assessment is to be made and for the imposition of an Assessment. 891 "Local Improvement" means a capital improvement constructed or installed by the County for 892 the special benefit of a neighborhood or other Assessment Area. 893 "Maximum Assessment Rate" means the maximum rate of assessment established by the Final 894 Assessment Resolution for the service, facility, program, or Local Improvement identified in the 895 Initial Assessment Resolution. 896 "Obligations" mean bonds or other evidence of indebtedness including but not limited to, notes, 897 commercial paper, capital leases, reimbursable advances by the County, or any other obligation 898 issued or incurred to finance any portion of the Project Cost of Local Improvements and secured, 899 in whole or in part, by proceeds of the Assessments. 900 "Ordinance" means this Ordinance, as it may be amended from time to time. 901 "Owner" or "Owners" mean the Person(s) or Entity or Entities) reflected as the owner(s) of 902 Assessed Property on the Tax Roll. 903 "Person" means any individual, partnership, firm, organization, corporation, association, or any 904 other legal entity, whether singular or plural, masculine or feminine, as the context may require. 905 "Petition"means the written document filed by property owners with the County Administrator's 906 Office requesting that a voluntary assessment program for neighborhood improvements be 907 implemented pursuant to Section 22-164, Monroe County Code. At a minimum, a petition shall 908 set forth the proposed project, the affected area that will be assessed for the proposed project, and 909 the name, current mailing address, and contact information of each person signing the petition. CODING: Words in sfi�'�h type are deletions from existing text. 4 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 910 "Project Cost" means (A) the Capital Cost of a Local Improvement, (B) the Transaction Cost 911 associated with the Obligations which financed the Local Improvement, (C) interest accruing on 912 such Obligations for such period of time as the Board deems appropriate, (D) the debt service 913 reserve fund or account, if any, established for the Obligations which financed the Local 914 Improvement, and(E) any other costs or expenses related thereto. 915 "Property Appraiser" means the Property Appraiser of Monroe County. 916 "Resolution of Intent" means the resolution expressing the Board's intent to collect assessments 917 on the ad valorem tax bill required by the Uniform Assessment Collection Act. 918 "Service Assessment" means a special assessment imposed by the County pursuant to this 919 Ordinance to fund the Service Cost of services that provide a special benefit to property as a 920 consequence of a logical relationship to the value, use, or characteristics of property identified in 921 an Initial Assessment Resolution. Service Assessments fund an annual budget and are imposed 922 annually by the Board. 923 "Service Cost" means the amount necessary in any Fiscal Year to fund the provision of a defined 924 service, facility, or program which provides a special benefit to Assessed Property, and can 925 include, but not be limited to: (A) the cost of physical construction, reconstruction or completion 926 of any required facility or improvement; (B) the costs incurred in any required acquisition or 927 purchase; (C)the cost of all labor, materials,machinery, and equipment; (D)the cost of fuel,parts, 928 supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data processing, 929 and communications; (F) the cost of all lands and interest therein, leases, property rights, 930 easements, and franchises of any nature whatsoever; (G)the cost of any indemnity or surety bonds 931 and premiums for insurance; (H) the cost of salaries, volunteer pay, workers' compensation 932 insurance, or other employment benefits; (I) the cost of uniforms, training, travel, and per diem; 933 (J)the cost of construction plans and specifications, surveys and estimates of costs; (K)the cost of 934 administration, engineering, financial, legal, and other professional services; (L) the costs of 935 compliance with any contracts or agreements entered into by the County relating to the provision 936 of said services; (M) all costs associated with the structure, implementation, collection, and 937 enforcement of the Assessments, including any county administrative expenses, service charges 938 of the Clerk, Tax Collector, or Property Appraiser, and delinquent amounts from prior impositions, 939 and amounts necessary to off-set discounts received for early payment of Assessments pursuant to 940 the Uniform Assessment Collection Act or for early payment of Assessments collected pursuant 941 to Section 22-167 herein;(N)all other costs and expenses necessary or incidental to the acquisition, 942 provision, or construction of the service, facility, or program to be funded by the Assessment, and 943 such other expenses as may be necessary or incidental to any related financing authorized by the 944 Board by subsequent resolution; (0) an amount for contingencies and anticipated delinquencies 945 and uncollectible Assessments; and (P) reimbursement to the County or any other Person for any 946 moneys advanced for any costs incurred by the County or such Person in connection with any of 947 the foregoing items of Service Cost. 948 "Tax Collector" means the Tax Collector of Monroe County. 949 "Tax Roll" means the real property ad valorem tax assessment roll maintained by the Property 950 Appraiser for the purpose of the levy and collection of ad valorem taxes. CODING: Words in sfi�'�h type are deletions from existing text. 5 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 951 "Transaction Cost" means the costs, fees and expenses incurred by the County in connection 952 with the issuance and sale of any series of Obligations, including but not limited to (A) rating 953 agency and other financing fees; (B) the fees and disbursements of bond counsel; (C) the 954 underwriters' discount; (D) the fees and disbursements of the County's financial advisor; (E) the 955 costs of preparing and printing the Obligations,the preliminary official statement,the final official 956 statement,and all other documentation supporting issuance of the Obligations; (F)the fees payable 957 in respect of any municipal bond insurance policy; (G)administrative, development, credit review, 958 and all other fees associated with any pooled commercial paper or similar interim financing 959 program; and (H) any other costs of a similar nature incurred in connection with issuance of such 960 Obligations. 961 "Uniform Assessment Collection Act" means Sections 197.3632 and 197.3635,Florida Statutes, 962 as amended from time-to-time, or any successor statutes authorizing the collection of non-ad 963 valorem assessments on the same bill as ad valorem taxes, and any applicable regulations 964 promulgated thereunder. 965 Sec. 22-142. Interpretation 966 Unless the context indicates otherwise, words importing the singular number include the 967 plural number, and vice versa; the terms "hereof," "hereby," "herein," "hereto," "hereunder" and 968 similar terms refer to this article; and the term "hereafter" means after, and the term "heretofore" 969 means before the effective date of this article. Words of any gender include the correlative words 970 of the other genders, unless the context indicates otherwise 971 Sec. 22-143. Findings. 972 It is hereby ascertained, determined, and declared that: 973 (a) Pursuant to Article VIII, Section 1, Florida Constitution, and Sections 125.01 and 125.66, 974 Florida Statutes, the County has all powers of local self-government to perform County 975 functions and to render County and municipal services in a manner not inconsistent with 976 law and such power may be exercised by the enactment of County ordinances. 977 (b) The assessments to be imposed pursuant to this article shall constitute non-ad valorem 978 assessments within the meaning and intent of the Uniform Assessment Collection Act. 979 (c) The assessments to be imposed pursuant to this article are imposed by the Board, not the 980 Property Appraiser or Tax Collector. The duties of the Property Appraiser and Tax 981 Collector under the Uniform Assessment Collection Act are ministerial. 982 (d) The purposes of this Article are to: (1)provide procedures and standards for the imposition 983 of assessments within the County by resolution under the general home rule powers of a 984 County to impose special assessments; and (2) authorize a procedure for the funding of 985 public services, facilities, programs, or local improvements providing special benefit to 986 subsequently identified property within the County, and(3)provide an optional method for 987 neighborhoods and subdivisions to pursue voluntary Assessment programs for Local 988 Improvements and related services. CODING: Words in sfi�'�h type are deletions from existing text. 6 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 989 DIVISION 2. GENERAL PROVISIONS 990 Sec. 22-151. Inclusion of Municipal Areas. 991 (a) The areas provided Local Improvements, services, facilities, and programs by the County 992 and subject to the imposition of Assessments may include incorporated areas. Any 993 municipality not heretofore providing evidence of consent to such assessments by 994 ordinance, shall evidence a request for inclusion and consent to such inclusion by 995 ordinance. 996 (b) Any municipal request or consent for inclusion given to the County shall thereafter be 997 deemed given in advance and automatically renewed for each Fiscal Year thereafter unless 998 such request and consent is timely withdrawn by the adoption of an ordinance abandoning 999 the municipality's request and consent and providing a certified copy of such ordinance to 1000 the Board prior to April 1 preceding the Fiscal Year for which such request and consent is 1001 being withdrawn. Inclusion of any municipality shall be irrevocable for any Fiscal Year in 1002 which Service Assessments are levied by the County within an incorporated area. 1003 Sec. 22-152. Creation of Assessment Area. 1004 (a) The Board is hereby authorized to create assessment areas in accordance with the 1005 procedures set forth herein to include property located within the County that is specially 1006 benefitted by the services,facilities,programs,or local improvements proposed for funding 1007 from the proceeds of assessments to be imposed therein. 1008 (b) Either the initial assessment resolution proposing each assessment area or the final 1009 assessment resolution creating each assessment area shall include brief descriptions of the 1010 proposed services,facilities,programs,or local improvements,a description of the property 1011 to be included within the assessment area, and specific legislative findings that recognize 1012 the special benefit to be provided by each proposed service, facility, program, or local 1013 improvements to property within the assessment area. 1014 Sec. 22-153. Revisions to Assessments. 1015 If any assessment made under the provisions of this article is either in whole or in part annulled, 1016 vacated, or set aside by the judgment of any court of competent jurisdiction, or if the Board is 1017 satisfied that any such assessment is so irregular or defective that the same cannot be enforced or 1018 collected, or if the Board has omitted to include any property on the assessment roll which property 1019 should have been so included,the Board may take all necessary steps to impose a new Assessment 1020 against any property benefited by the Service Cost, Capital Cost or Project Cost, following as 1021 nearly as may be practicable, the provisions of this article, and in case such second assessment is 1022 annulled, vacated, or set aside, the Board may obtain and impose other assessments until a valid 1023 assessment is imposed. 1024 Sec. 22-154. Procedural Irregularities. 1025 Any informality or irregularity in the proceedings in connection with the levy of any assessment 1026 under the provisions of this article shall not affect the validity of the same after the approval 1027 thereof, and any assessment, as finally approved, shall be competent and sufficient evidence that 1028 such assessment was duly levied, that the assessment was duly made and adopted, and that all 1029 other proceedings adequate to such assessment were duly had, taken, and performed as required CODING: Words in sfi�'�h type are deletions from existing text. 7 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1030 by this article; and no variance from the directions hereunder shall be held material unless it be 1031 clearly shown that the parry objecting was materially injured thereby. Notwithstanding the 1032 provisions of this section, any parry objecting to an assessment imposed pursuant to this article 1033 must file an objection with a court of competent jurisdiction within the time periods prescribed 1034 herein. 1035 Sec. 22-155. Correction of Errors and Omissions. 1036 (a) No act of error or omission on the part of the Property Appraiser, Tax Collector, County 1037 Administrator,their deputies,employees, or designees, shall operate to release or discharge 1038 any obligation for payment of an assessment imposed by the Board under the provision of 1039 this article. 1040 (b) When it shall appear that any assessment should have been imposed under this article 1041 against a lot or parcel of property specially benefited by the provision of a service, facility, 1042 program, or local improvement, but such property was omitted from the assessment roll, 1043 the Board may, upon provision of appropriate notice as set forth in this article, impose the 1044 applicable assessment for the Fiscal Year in which such error is discovered, in addition to 1045 the applicable Assessment due to the prior two Fiscal Years. The assessment so imposed 1046 shall constitute a lien against such property equal in rank and dignity with the liens of all 1047 state, County, district, or municipal taxes and special assessments, and superior in rank and 1048 dignity to all other prior liens, mortgages, titles and claims in and to or against the real 1049 property involved, shall be collected as provided in Division 6 hereof, and shall be deemed 1050 perfected on the date of adoption of the resolution imposing the omitted or delinquent 1051 assessments. 1052 (c) The County Administrator shall have the authority at any time, upon his or her own 1053 initiative or in response to a timely filed petition from the owner of any assessed property, 1054 to correct any error in applying the assessment apportionment method to any particular 1055 property not otherwise requiring the provision of notice pursuant to the Uniform 1056 Assessment Collection Act. Any such correction that reduces an assessment shall be 1057 considered valid ab initio and shall in no way affect the enforcement of the assessment 1058 imposed under the provisions of this article. Any such correction which increases an 1059 assessment or imposes an assessment on omitted property shall first require notice to the 1060 affected owner in the manner described in Section 22-162 hereof, as applicable,providing 1061 the date,time and place that the Board will consider confirming the correction and offering 1062 the owner an opportunity to be heard. All requests from affected property owners for any 1063 such changes,modifications or corrections shall be referred to and processed by the County 1064 Administrator and not the Property Appraiser or Tax Collector. 1065 (d) After the assessment roll has been delivered to the Tax Collector in accordance with the 1066 Uniform Assessment Collection Act, any changes, modifications, or corrections thereto 1067 shall be made in accordance with the procedures applicable to correcting errors and 1068 insolvencies on the tax roll upon timely written request and direction of the County 1069 Administrator. 1070 CODING: Words in sfi�'�h type are deletions from existing text. 8 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1071 Sec. 22-156. Lien of Assessments. 1072 (a) Upon the adoption of the assessment roll, all assessments shall constitute a lien against 1073 such property equal in rank and dignity with the liens of all state, County, district, or 1074 municipal taxes and special assessments. Except as otherwise provided by law, such lien 1075 shall be superior in dignity to all other prior liens, mortgages,titles, and claims,until paid. 1076 (b) The lien for an assessment shall be deemed perfected upon adoption by the Board of the 1077 final assessment resolution or the annual rate resolution, whichever is applicable. The lien 1078 for an assessment collected under the Uniform Assessment Collection Act shall attach to 1079 the property as provided by law. The lien for an assessment collected under the alternative 1080 method of collection provided in Section 22-167 shall be deemed perfected upon adoption 1081 by the Board of the final assessment resolution or the annual rate resolution, whichever is 1082 applicable, and shall attach to the property on such date of adoption. 1083 Sec. 22-157. Authorization for Exemptions. 1084 (a) The Board, in its sole discretion, shall determine whether to provide exemptions from 1085 payment of an Assessment for Government Property or other such property whose use is 1086 wholly or partially exempt from ad valorem taxation under Florida law. 1087 (b) The Board shall designate the funds available to provide any exemptions. The provision 1088 of an exemption in any one year shall in no way establish a right or entitlement to such 1089 exemption or in any subsequent year and the provision of funds in any year may be limited 1090 to the extent funds are available and appropriated by the Board. Any funds designated for 1091 exemptions shall be paid by the County from funds other than those generated by the 1092 Assessment. 1093 (c) Any shortfall in the expected Assessment proceeds due to any exemption from payment of 1094 the Assessments required by law or authorized by the Board shall be supplemented by any 1095 legally available funds, or combination of such funds, and shall not be paid for by proceeds 1096 or funds derived from the Assessments. In the event a court of competent jurisdiction 1097 determines any exemption by the Board is improper or otherwise adversely affects the 1098 validity of the Assessment imposed for any Fiscal Year, the sole and exclusive remedy 1099 shall be the imposition of an Assessment upon each affected Tax Parcel in the amount of 1100 the Assessment that would have been otherwise imposed save for such reduction or 1101 exemption afforded to such Tax Parcel by the Board. 1102 1103 Secs. 22-158--22-160. Reserved. 1104 1105 DIVISION 3. -ASSESSMENTS 1106 Sec. 22-161. General Authority. 1107 1108 (a) The Board is hereby authorized to impose an annual assessment to fund all or any portion 1109 of the capital cost,project cost, or service cost on benefitted property at a rate of assessment 1110 based on the special benefit accruing to such property from the County's provision of the 1111 subsequently identified service, facility, or program. CODING: Words in sfi�'�h type are deletions from existing text. 9 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1112 (b) The amount of the assessment that is imposed each fiscal year against each parcel of 1113 assessed property shall be determined pursuant to an apportionment methodology based 1114 upon a classification of property designed to provide a fair and reasonable apportionment 1115 of the capital cost,project cost, operational cost or service cost among properties on a basis 1116 reasonably related to the special benefit provided by the service,facility,or program funded 1117 with assessment proceeds. 1118 (c) All assessments shall be imposed in conformity with the procedures set forth in this 1119 Division 3. 1120 Sec. 22-162. Initial Adoption Procedures. 1121 (a) Initial Assessment Resolution. The initial proceeding for the imposition of assessments 1122 therein shall be the Board's adoption of an Initial Assessment Resolution. The Initial 1123 Assessment Resolution shall: 1124 (1) Describe the boundaries of, or real property to be included within, the proposed 1125 Assessment Area; 1126 (2) Describe the services, facilities, programs, or Local Improvements proposed for 1127 funding from proceeds of the assessments; 1128 (3) Describe the proposed method of apportioning the Service Cost, Capital Cost, or 1129 Project Cost, as applicable, among the parcels of property located within the 1130 Assessment Area; 1131 (4) Estimate the Service Cost, Capital Cost, or Project Cost, as applicable; 1132 (5) Estimate the maximum amount of the annual assessment and/or the maximum rate 1133 of assessment per assessment unit; 1134 (6) Authorize the date, time, and place of a public hearing to consider the adoption of 1135 the Final Assessment Resolution for the upcoming Fiscal Year; and 1136 (7) Direct preparation of an Assessment Roll and provision of notice by publication and 1137 mail, as required herein. 1138 (b) Assessment Roll. 1139 (1) Upon adoption of an Initial Assessment Resolution, the County Administrator shall 1140 prepare or direct the preparation of a preliminary assessment roll conforming to the 1141 requirements of the Uniform Assessment Collection Act and generally containing 1142 the following information: 1143 a. A summary description of each parcel of property (conforming to the description 1144 contained on the tax roll) subject to the assessment; 1145 b. The name of the owner of record of each parcel, as shown on the tax roll; 1146 c. The number of assessment units attributable to each parcel; 1147 d. The estimated maximum annual assessment to become due in any fiscal year for 1148 each parcel; and CODING: Words in sfi i�h type are deletions from existing text. 10 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1149 e. If applicable, the estimated maximum annual assessment to become due in any 1150 fiscal year for each assessment unit. 1151 (2) Copies of the initial assessment resolution and the preliminary assessment roll shall 1152 be on file with the County and available as public records. The foregoing shall not 1153 be construed to require that the assessment roll be in printed form if the amount of 1154 the assessment for each parcel of property can be determined by use of a computer 1155 terminal or otherwise accessible through the internet or similar database. 1156 (c) Notice by publication. 1157 (1) After preparation of the assessment roll, the County Administrator shall publish, or 1158 direct the publication, once in a newspaper of general circulation within the County 1159 or on a publicly accessible website if authorized in accordance with Chapter 50, 1160 Florida Statutes, a notice stating that, at a meeting of the Board on a certain day and 1161 hour, not earlier than 20 calendar days from such publication, which meeting shall 1162 be a regular or special meeting, the Board will conduct a public hearing and hear 1163 objections of all interested persons to the imposition of the assessments, adoption of 1164 the Final Assessment Resolution, and approval of the assessment Roll. 1165 (2) The published notice shall conform to the requirements set forth in the Uniform 1166 Assessment Collection Act. Such notice shall include (1) a geographic depiction of 1167 the property subject to the Assessment; (2) a brief and general description of the 1168 services, facilities, programs, or Local Improvements to be provided; (3) the rate of 1169 assessment including a Maximum Assessment Rate in the event one was adopted in 1170 the Initial Assessment Resolution; (4) the procedure for objecting provided in 1171 Subsections 22-163(a)-(d) hereof, (5) the method by which the Assessment will be 1172 collected; and (6) a statement that the initial Assessment Roll is available for 1173 inspection at the office of the County Administrator and all interested persons may 1174 ascertain the amount to be assessed against a parcel of Assessed Property at the office 1175 of the County Administrator. 1176 (d) Notice by mail. 1177 (1) In addition to the published notice required by Subsection (c) of this Section, the 1178 County Administrator shall provide, or direct the provision of,notice of the proposed 1179 assessment by first class mail to the owner of each parcel of property subject to the 1180 assessment. 1181 (2) The mailed notice shall conform to the requirements set forth in the Uniform 1182 Assessment Collection Act. Such notice shall include (1) the purpose of the 1183 Assessment; (2)the Rate of Assessment to be levied against each parcel of property, 1184 including a Maximum Assessment Rate in the event one was adopted by the Initial 1185 Assessment Resolution; (3) the Assessment Unit applied to determine the 1186 Assessment; (4) the number of such Assessment Units contained in each parcel of 1187 property; (5) the total revenue to be collected by the County from the Assessment; 1188 (6)a statement that failure to pay the Service Assessment will cause a Tax Certificate 1189 to be issued against the property or foreclosure proceedings to be instituted, either of 1190 which may result in a loss of title to the property; (7) a statement that all affected CODING: Words in sfi i�h type are deletions from existing text. 11 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1191 Owners have a right to appear at the hearing and to file written objections with the 1192 Board within 20 days of the notice; and(8)the date, time, and place of the hearing. 1193 (3) The mailed notice shall be mailed at least 20 calendar days prior to the hearing to 1194 each Owner at such address as is shown on the Tax Roll. Notice shall be deemed 1195 mailed upon delivery thereof to the possession of the United States Postal Service. 1196 The County Administrator may provide proof of such notice by affidavit. Failure of 1197 the Owner to receive such notice due to mistake or inadvertence shall not affect the 1198 validity of the Assessment Roll nor release or discharge any obligation for payment 1199 of an Assessment imposed by the Board pursuant to this Ordinance. 1200 Sec. 22-163. Final Adoption Procedures. 1201 (a) Public Hearing; Adoption of Final Assessment Resolution. At the time named in such 1202 notice, or to which an adjournment or continuance may be taken, the Board shall conduct 1203 a public hearing and receive written objections and hear testimony of interested persons 1204 and may then, or at any subsequent meeting of the Board, adopt the final assessment 1205 resolution which shall: 1206 (1) Confirm, modify or repeal the Initial Assessment Resolution with such amendments, 1207 if any, as may be deemed appropriate by the Board; 1208 (2) Create or confirm establishment of any Assessment Areas; 1209 (3) Impose the assessments; 1210 (4) Establish the maximum amount of the assessment imposed against each parcel of 1211 property subject to the assessment; 1212 (5) Approve the Assessment Roll, with such amendments as it deems just and right; and 1213 (6) Determine the method of collecting the assessments. 1214 (b) The adoption of the Final Assessment Resolution by the Board shall constitute a legislative 1215 determination that all parcels assessed derive a special benefit from the services, facilities, 1216 or programs to be provided or constructed and a legislative determination that the 1217 Assessments are fairly and reasonably apportioned among the properties that receive the 1218 special benefit. 1219 (c) All written objections to the Final Assessment Resolution shall be filed with the County 1220 Administrator at or before the time or adjourned time of such hearing. The Final 1221 Assessment Resolution shall constitute the Annual Rate Resolution for the initial Fiscal 1222 Year in which Assessments are imposed or reimposed hereunder. 1223 (d) The Assessments for the initial Fiscal Year shall be established upon adoption of the Final 1224 Assessment Resolution. The adoption of the Final Assessment Resolution shall be the final 1225 adjudication of the issues presented (including, but not limited to, the method of 1226 apportionment and assessment,the Initial Rate of Assessment,the Initial Assessment Roll, 1227 and the levy and lien of the Capital Assessments), unless proper steps are initiated in a 1228 court of competent jurisdiction to secure relief within 20 days from the date of Board action 1229 on the Final Assessment Resolution. CODING: Words in sfi i�h type are deletions from existing text. 12 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1230 (e) The Initial Assessment Roll, as approved by the Final Assessment Resolution, shall be 1231 delivered to the Tax Collector, or the Property Appraiser, if so directed by the Tax 1232 Collector, or if an alternative method is used to collect the Capital Assessments, such other 1233 official as the Board by resolution shall designate. 1234 Sec. 22-164. Voluntary Assessments. 1235 A subdivision, neighborhood, or other geographically defined area may voluntarily seek the 1236 imposition of an Assessment by the Board through the following process: 1237 (a) Property owners, as referred to in this Section, shall include any person, firm,partnership, 1238 corporation, trust, or other legal entity holding title to any property which would be liable 1239 for special assessments hereunder if said special assessments were made. 1240 (b) Upon the receipt of a petition signed affirmatively by no less than 50 percent+ 1 of the 1241 owners of property within a geographically defined area seeking the creation of an 1242 assessment area and imposition of an assessment to fund the service cost, capital cost or 1243 project cost of local improvements which will provide a special benefit to the property 1244 within such area, the Board may adopt a resolution providing for the development of an 1245 assessment program and the preparation of a non-binding ballot to be sent to all owners 1246 within the area asking whether they support or oppose the imposition of the assessment. In 1247 determining property ownership for purposes of this Section 22-164,the County is entitled 1248 to rely on the most recent data available from the Property Appraiser unless more recent, 1249 reliable information is supplied to the County conclusively proving a different ownership 1250 interest. In the event that there are multiple owners of a parcel within a geographically 1251 defined area, all owners of that parcel are required to sign the petition manifesting 1252 unanimous agreement for submission of the petition in order for the vote to be valid. The 1253 petition shall be accompanied by an appropriate fee to recover the costs associated with 1254 identifying the costs of the proposed project or related service, developing a budget and an 1255 apportionment methodology, and preparing and mailing the ballot. 1256 (c) Subsequent to approval of the resolution adopted by the Board pursuant to Subsection 22- 1257 164(b), hereof, County staff or a qualified expert retained by the County shall develop the 1258 requested assessment program, including the identification of costs associated with the 1259 local improvements or service, and development of a budget and apportionment 1260 methodology allocating such costs to the owners of property in the proposed assessment 1261 area. 1262 (d) Once the program has been developed, the County shall conduct a non-binding ballot 1263 election in accordance with the County's administrative code or directive, as applicable. 1264 The ballot shall include a description of the proposed local improvements or services, a 1265 statement that such local improvements or services would be funded through imposition of 1266 an assessment imposed on all owners of property that will benefit therefrom, the proposed 1267 amount of the assessment along with the term of the assessment, and a deadline date for 1268 return of the ballot. At the end of the ballot, it shall include a question asking whether the 1269 owner supports or opposes the imposition of the assessment. Ballots shall be mailed to all 1270 property owners within the proposed assessment area that would be subject to the 1271 assessment. Each tax parcel shall receive one ballot and be entitled to one vote. CODING: Words in sfi i�h type are deletions from existing text. 13 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1272 (e) After the deadline date for receipt of the ballots, the county shall count the votes and, if at 1273 least 50 percent+ 1 of the owners support imposition of the assessment, the County may, 1274 but is not required to, move forward with the imposition of the assessment as provided 1275 herein. 1276 (f) The Board may approve the imposition of an assessment for local improvements and 1277 related services even if the results of the ballot reveal that less than 50 percent+ 1 of the 1278 owners support imposition of the assessment. 1279 (g) Under no circumstances shall this section be construed to require that the Board receive a 1280 petition or conduct a ballot in order to impose assessments, generally. 1281 Sec. 22-165. Annual Adoption Procedures. 1282 (a) During its budget adoption process and prior to September 15 of each year, the Board shall 1283 adopt an Annual Rate Resolution for each fiscal year in which assessments will be imposed 1284 to establish the rate of assessment to be imposed in the upcoming Fiscal year and approve 1285 the Assessment Roll for such fiscal year. The Final Assessment Resolution shall constitute 1286 the Annual Assessment Resolution for the initial fiscal year. The Assessment Roll, as 1287 prepared in accordance with the initial Assessment Resolution and confirmed or amended 1288 by the Final Assessment Resolution, shall be confirmed or amended by the Annual 1289 Assessment Resolution to reflect the cost of the services, facilities, programs, or Local 1290 Improvements to be paid by assessments. Failure to adopt the Annual Assessment 1291 Resolution during the budget adoption process may be cured at any time. A single Annual 1292 Assessment Resolution may approve the assessment roll for more than one MSBU. 1293 (b) In the event that the Uniform Method of Collection provided for in the Uniform 1294 Assessment Collection Act is used and (1) the proposed Assessment for any Fiscal Year 1295 exceeds the rate of assessment adopted by the Board, including a Maximum Assessment 1296 Rate, if any, included in notice previously provided to the Owners of Assessed Property 1297 pursuant to Subsections 22-162(c)and(d)hereof, (2)the purpose for which the Assessment 1298 is imposed or the use of the revenue from the Assessment is substantially changed from 1299 that represented by notice previously provided to the Owners of Assessed Property 1300 pursuant to Subsections 22-162(c) and (d) hereof, (3) Assessed Property is reclassified or 1301 the method of apportionment is revised or altered resulting in an increased Assessment 1302 from that represented by notice previously provided to the Owners of Assessed Property 1303 pursuant to Subsections 22-162(c) and (d) hereof, or (4) an Assessment Roll contains 1304 Assessed Property that was not included on the Assessment Roll approved for the prior 1305 Fiscal Year, notice shall be provided by publication and first class mail to the Owner of 1306 such Assessed Property as provided by law. Such notice shall substantially conform with 1307 the notice requirements set forth in Subsections 22-162(c) and (d) hereof and inform the 1308 Owner of the date, time, and place for the adoption of the Annual Rate Resolution. The 1309 failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect 1310 the validity of the Assessment Roll nor release or discharge any obligation for payment of 1311 an Assessment imposed by the Board pursuant to this Ordinance. 1312 (c) As to any Assessed Property not included on an Assessment Roll approved by the adoption 1313 of the Final Assessment Resolution or a prior year's Annual Rate Resolution, the adoption 1314 of the succeeding Annual Rate Resolution shall be the final adjudication of the issues CODING: Words in sfi i�h type are deletions from existing text. 14 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1315 presented as to such Assessed Property (including, but not limited to, the determination of 1316 special benefit and fair apportionment to the Assessed Property, the method of 1317 apportionment and assessment, the rate of assessment, the establishment or increase of a 1318 Maximum Assessment Rate, the Assessment Roll, and the levy and lien of the 1319 Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to 1320 secure relief within 20 days from the date of the Board action on the Annual Rate 1321 Resolution. Nothing contained herein shall be construed or interpreted to affect the finality 1322 of any Assessment not challenged within the required 20-day period for those Assessments 1323 previously imposed against Assessed Property by the inclusion of the Assessed Property 1324 on an Assessment Roll approved in the Final Assessment Resolution or any subsequent 1325 Annual Rate Resolution. 1326 (d) The Assessment Roll, as approved by the Annual Rate Resolution, shall be delivered to the 1327 Tax Collector, or the Property Appraiser, if so directed by the Tax Collector, or if an 1328 alternative method is used to collect the Capital Assessments, such other official as the 1329 Board by resolution shall designate. If the Capital Assessment against any property shall 1330 be sustained, reduced, or abated by the Board, an adjustment shall be made on the 1331 Assessment Roll. 1332 Sec. 22-166. Interim Service Assessments. 1333 (a) An Interim Service Assessment may be imposed against all property, for which a 1334 Certificate of Occupancy is issued, after adoption of the Annual Rate Resolution. The 1335 amount of the interim Service Assessment shall be calculated upon a monthly rate, which 1336 shall be one-twelfth of the annual rate for such property computed in accordance with the 1337 Annual Rate Resolution for the Fiscal Year for which the interim Service Assessment is 1338 being imposed. Such monthly rate shall be imposed for each full calendar month remaining 1339 in the Fiscal Year. In addition to the monthly rate, the interim Service Assessment may 1340 also include an estimate of the subsequent Fiscal Year's Service Assessment. 1341 (b) No Certificate of Occupancy shall be issued until full payment of the Interim Service 1342 Assessment is received by the County. Issuance of the Certificate of Occupancy without 1343 the payment in full of the interim Service Assessment shall not relieve the Owner of such 1344 property of the obligation of full payment. Any Interim Service Assessment not collected 1345 prior to the issuance of the Certificate of Occupancy may be collected pursuant to the 1346 Uniform Assessment Collection Act as provided in Section 22-167 of this Ordinance or by 1347 any other method authorized by law. Any interim Service Assessment shall be deemed due 1348 and payable on the date the Certificate of Occupancy was issued and shall constitute a lien 1349 against such property as of that date. Said lien shall be equal in rank and dignity with the 1350 liens of all state, county, district or municipal taxes and special assessments, and superior 1351 in rank and dignity to all other liens, encumbrances, titles and claims in and to or against 1352 the real property involved and shall be deemed perfected upon the issuance of the 1353 Certificate of Occupancy. 1354 Sec. 22-167. Special Assessments; Collection. 1355 (a) Uniform Method of Collection. Unless otherwise directed by the Board, the Assessments 1356 shall be collected pursuant to the Uniform Assessment Collection Act, and the County shall CODING: Words in sfi i�h type are deletions from existing text. 15 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1357 comply with all applicable provisions of the Uniform Assessment Collection Act. Any 1358 hearing or notice required by this Ordinance may be combined with any other hearing or 1359 notice required by the Uniform Assessment Collection Act. The amount of an Assessment 1360 to be collected using the Uniform Assessment Collection Act for any specific parcel of 1361 benefitted property may include an amount equivalent to the payment delinquency, 1362 delinquency fees and recording costs for a prior year's assessment for a comparable service, 1363 facility, program, or Local Improvement provided, (1) the collection method used in 1364 connection with the prior year's assessment did not employ the use of the Uniform 1365 Assessment Collection Act, (2) notice is provided to the Owner, and (3) any lien on the 1366 affected parcel for the prior year's assessment is supplanted and transferred to such 1367 Assessment upon certification of a non-ad valorem roll to the Tax Collector by the County. 1368 (b) Alternative Method of Collection. In lieu of using the Uniform Assessment Collection Act, 1369 the Board may elect to collect Assessments by any other method which is authorized by 1370 law or under the alternative collection method provided by this Section: 1371 (1) The Board shall provide Assessment bills by first class mail to the Owner of each 1372 affected parcel of property, other than Government Property. The bill or 1373 accompanying explanatory material shall include (1) a brief explanation of the 1374 Assessment, (2) a description of the unit of measurement used to determine the 1375 amount of the Assessment, (3) the number of units contained within the parcel, (4) 1376 the total amount of the Assessment imposed against the parcel for the appropriate 1377 period, (5)the location at which payment will be accepted, (6)the date on which the 1378 Assessment is due, and (7) a statement that the Assessment constitutes a lien against 1379 Assessed Property equal in rank and dignity with the liens of all state, county, district 1380 or municipal taxes and other non-ad valorem assessments. 1381 (2) A general notice of the lien resulting from imposition of the Assessments shall be 1382 recorded in the Official Records of the County. Nothing herein shall be construed to 1383 require that individual liens or releases be filed in the Official Records. 1384 (3) The Board shall have the right to foreclose and collect all delinquent Assessments in 1385 the manner provided by law for the foreclosure of mortgages on real property or 1386 appoint or retain an agent to institute such foreclosure and collection proceedings. 1387 (4) An Assessment shall become delinquent if it is not paid within 30 days from the date 1388 any installment is due. The Board or its agent shall notify any property owner who 1389 is delinquent in payment of his or her Assessment within 60 days from the date such 1390 assessment was due. Such notice shall state, in effect,that the Board or its agent will 1391 either (1) initiate a foreclosure action or suit in equity and cause the foreclosure of 1392 such property subject to a delinquent Assessment in a method now or hereafter 1393 provided by law for foreclosure of mortgages on real property,or(2)cause an amount 1394 equivalent to the delinquent Assessment, not previously subject to collection using 1395 the uniform method under the Uniform Assessment Collection Act, to be collected 1396 on the tax bill for a subsequent year. 1397 (5) All costs, fees and expenses, including reasonable attorney fees and title search 1398 expenses, related to any foreclosure action as described herein, shall be included in 1399 any judgment or decree rendered therein. At the sale pursuant to decree in any such CODING: Words in sfi i�h type are deletions from existing text. 16 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1400 action,the County may be the purchaser to the same extent as any Person. The Board 1401 or its agent may join in one foreclosure action the collection of Assessments against 1402 any or all property assessed in accordance with the provisions hereof. All delinquent 1403 Owners whose property is foreclosed shall be liable for an apportioned amount of 1404 reasonable costs and expenses incurred by the Board and its agents, including 1405 reasonable attorney fees, in collection of such delinquent Assessments and any other 1406 costs incurred by the Board as a result of such delinquent Assessments and the same 1407 shall be collectible as a part of or in addition to, the costs of the action. 1408 (6) In lieu of foreclosure, any delinquent Assessment and the costs, fees and expenses 1409 attributable thereto,may be collected pursuant to the Uniform Assessment Collection 1410 Act; provided however, that (1) notice is provided to the Owner in the manner 1411 required by the Uniform Assessment Collection Act and this Ordinance, and(2) any 1412 existing lien of record on the affected parcel for the delinquent Assessment is 1413 supplanted by the lien resulting from certification of the Assessment Roll, as 1414 applicable, to the Tax Collector. 1415 (7) Notwithstanding the Board's use of an alternative method of collection, the County 1416 Administrator shall have the same power and authority to correct errors and 1417 omissions as provided to him/her or other County officials in Section 22-155 hereof. 1418 (8) Any Board action required in the collection of Assessments may be by resolution. 1419 (c) Government Property. In lieu of using the Uniform Assessment Collection Act to collect 1420 Assessments from Government Property, the County may elect to use any other method 1421 authorized by law or pursuant to the method provided in this Section: 1422 (1) If the Board elects to impose an Assessment on Government Property, the County 1423 shall provide Assessment bills by first class mail to the Owner of each affected parcel 1424 of Government Property. The bill or accompanying explanatory material shall 1425 include (1) a brief explanation of the Assessment, (2) a description of the unit of 1426 measurement used to determine the amount of the Assessment, (3) the number of 1427 units contained within the parcel, (4)the total amount of the parcel's Assessment for 1428 the appropriate period, (5) the location at which payment will be accepted, and (6) 1429 the date on which the Assessment is due. 1430 (2) Assessments imposed against Government Property shall be due on the same date as 1431 all other Assessments and, if applicable, shall be subject to the same discounts for 1432 early payment. 1433 (3) An Assessment shall become delinquent if it is not paid within 30 days from the date 1434 any installment is due. The County shall notify the Owner of any Government 1435 Property that is delinquent in payment of its Assessment within 60 days from the 1436 date such Assessment was due. Such notice shall state that the County will initiate a 1437 mandamus or other appropriate judicial action to compel payment. 1438 (4) All costs, fees and expenses, including reasonable attorney fees and title search 1439 expenses, related to any mandamus or other action as described herein shall be 1440 included in any judgment or decree rendered therein. All delinquent owners of 1441 Government Property against which a mandamus or other appropriate action is filed CODING: Words in sfi i�h type are deletions from existing text. 17 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1442 shall be liable for an apportioned amount of reasonable costs and expenses incurred 1443 by the County, including reasonable attorney fees, in collection of such delinquent 1444 Assessments and any other costs incurred by the County as a result of such delinquent 1445 Assessments and the same shall be collectible as a part of or in addition to, the costs 1446 of the action. 1447 (5) As an alternative to the foregoing, an Assessment imposed against Government 1448 Property may be collected on the bill for any utility service provided to such 1449 Government Property. The Board may contract for such billing services with any 1450 utility not owned by the County. 1451 (d) Method of payment of special assessments; Interest. The special assessments shall be 1452 payable at the time and in the manner stipulated in the resolution providing for said 1453 improvements or services. The assessments shall bear interest at a rate not to exceed the 1454 maximum rate permitted by law for such assessments from the date of approval of the 1455 resolution or such other date as may be fixed by the Board, and may be made payable in 1456 annual installments as determined by the Board, if installments are allowed by the Board, 1457 to which installments, if not paid when due, there shall be added a penalty at the rate of 1458 one percent per month upon the due but unpaid principal portion of the installments, until 1459 paid; provided that said assessments may be paid without interest or additional amount at 1460 any time within 30 days after the adoption of the resolution approving the preliminary 1461 assessment roll or such other time as may be specified by the Board. The special assessment 1462 shall be payable to the County Tax Collector as provided by the Board. 1463 (e) Alternate method of financing improvements. The Board may, as a means of financing 1464 improvements, enter into loan agreements with local financing institutions to pledge the 1465 revenues from the special assessments, or issue bonds, in the manner provided by 1466 ordinance, secured by the proceeds of the special assessment. Where bonds are issued and 1467 secured by the proceeds of special assessments, to the unpaid principal of the assessments 1468 may be added interest at a rate not to exceed one percent in excess of the interest rate on 1469 the bonds and such amounts as are necessary to pay the fees and expenses of the Tax 1470 Collector and Property Appraiser in connection therewith and to allow for discounts for 1471 early payment of assessments collected pursuant to Section 197.3632, Florida Statutes. 1472 (f) Excess funds. After debt service on any bonds issued to fund the project has been paid in 1473 full, any excess funds shall be disbursed in the following manner: reversion to the County 1474 and be deposited into MSBU reserve fund for any special assessment use as determined by 1475 the Board. 1476 Sec. 22-168. County Authorized to Advance Necessary Expenses. 1477 To accomplish the purposes of this Article, the Board is authorized and empowered to 1478 appropriate and advance the monies to pay necessary expenses prior to the creation of any 1479 unit and the receipt of unit funds. After any unit is created, the monies so advanced shall be 1480 repaid to the County from unit funds. 1481 Any monies so advanced and expended toward the creation of any unit but resulting in such 1482 unit not being created shall NOT be a County expense. All County expenses shall be CODING: Words in sfi i�h type are deletions from existing text. 18 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1483 reimbursed to the County unless otherwise determined by the Board of County 1484 Commissioners. 1485 Sec. 22-169. Provisions Supplemental. 1486 This article shall be deemed to provide a supplemental, additional and alternative method of 1487 procedure for the benefit of the County and shall not apply to improvements undertaken 1488 pursuant to any other law. 1489 Sec. 22-170. Dissolution of Units. 1490 A municipal services benefit unit created pursuant to this Article may be dissolved by 1491 resolution of the Board of County Commissioners provided that no such unit may be dissolved 1492 unless all indebtedness secured by the proceeds special assessments levied by the unit is paid 1493 off or unless there is otherwise full compliance with the terms, conditions or covenants of the 1494 documents or note which established the indebtedness. 1495 Sec. 22-171. Financial Hardship Deferral Program. 1496 (a) The Board of County Commissioners is hereby authorized to implement by resolution a 1497 financial hardship deferral program to provide financial assistance for those real property 1498 owners in the unincorporated County living at or below low-income levels whose real 1499 property is subject to special assessments imposed under the provisions of this Article. 1500 Such resolution shall set forth guidelines, application criteria, and other procedural 1501 requirements necessary for administration of the program. The expenditure of County 1502 funds for administration of a financial hardship deferral program is hereby authorized; 1503 provided that such expenditures shall consist solely of, and be entirely contingent upon the 1504 existence of, legally available funds other than special assessments imposed and collected 1505 by the County. At the Board's sole discretion,the financial hardship deferral contemplated 1506 by this section may take the form of: 1507 (1) Direct payment by the County of the special assessment, or some portion thereof, 1508 otherwise due from the applicant property owner; 1509 (2) A deferral of such special assessment, or portion thereof, until such time or event as 1510 provided for in the resolution; or 1511 (3) Any other form deemed appropriate by the Board which provides for the full funding 1512 of any underlying bonds, debt, or obligations of the County. 1513 (b) In its sole discretion,the Board shall on an annual basis determine and designate the funds 1514 available to fulfill the purpose of this section. The provision of financial hardship deferral 1515 in any one year shall in no way establish a right or entitlement to such deferral in any 1516 subsequent year and the provision of funds in any year may be limited to the extent funds 1517 are available and appropriated by the Board of County Commissioners. 1518 1519 Section 3: Conflicts. That all ordinances or parts of ordinances, all Monroe County 1520 Code sections or parts of Monroe County Code sections, and all resolutions or parts of resolutions 1521 in conflict with this ordinance are hereby repealed to the extent of such conflict. 1522 CODING: Words in sfi i�h type are deletions from existing text. 19 Words in underscored type are additions to existing text. A line of***indicates existing text not shown. 1523 Section 4: Severability. That, should any section or provision of this Ordinance or any 1524 portion thereof, any paragraph, sentence, clause or word be declared by a court of competent 1525 jurisdiction to be invalid, such decision shall not affect the validity of the remainder hereof as a 1526 whole or part hereof other than the part declared invalid. If this Ordinance or any provision thereof 1527 shall be held to be inapplicable to any person, property or circumstances, such holding shall not 1528 affect its applicability to any other person,property, or circumstances. 1529 1530 Section 5: Codification. That the provisions of this Ordinance shall be codified within 1531 the Code of Ordinances of Monroe County, Florida, and any paragraph or section may be 1532 renumbered to conform with the Monroe County Code. 1533 1534 Section 6: Transmittal and Effective Date. That this Ordinance shall be transmitted 1535 to and become effective upon filing with the Florida Department of State as provided in Section 1536 125.66, Florida Statutes, as may be amended from time to time. 1537 1538 PASSED AND ADOPTED by the Board of County Commissioners of Monroe County, Florida, 1539 at a regular meeting of said Board held on the 151h day of July 2026. 1540 1541 Mayor Michelle Lincoln 1542 Mayor Pro Tem David Rice 1543 Commissioner Craig Cates 1544 Commissioner James K. Scholl 1545 Commissioner Holly Merrill Raschein 1546 1547 1548 1549 (Seal) 1550 1551 1552 Attest: Kevin Madok, Clerk BOARD OF COUNTY COMMISSIONERS 1553 OF MONROE COUNTY, FLORIDA 1554 1555 1556 1557 By: By: 1558 Deputy Clerk Michelle Lincoln, Mayor 1559 1560 11Ol ROECOUNT`P"ATTORNC'YSOFFICE APPROVED AS TO FORM 1561 e 1562 TA NT COU PM ATTORNEY DATE: :Z_in_?mc CODING: Words in sfi i�h type are deletions from existing text. 20 Words in underscored type are additions to existing text. 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