§ A7-22. [Procedure.]

The Marion County property appraiser shall furnish to the board of county commissioners a tax roll covering all taxable properties within the territorial limits of the municipal service taxing units for fire protection upon which rolls said commissioners shall place the levy for each parcel of property shown thereon. A property owner in said municipal service taxing units for fire protection shall have the right to file written protest of the proposed assessments, the amount and rate thereof, and to appear before said board in support of such protest; and the said board shall hold a meeting or meetings to consider and act upon any such protest. The board of county commissioners shall adopt a resolution fixing the rate of assessments and shall return the said tax roll to the Marion County property appraiser, having first noted thereon the levy against each parcel of property described thereon. The Marion County property appraiser shall then include in the Marion County tax roll the assessments thus made by the board of county commissioners and the same shall be collected in the manner and form as provided for the collection of county taxes and paid over by the Marion County tax collector to said board of county commissioners monthly and subject to one and one-half (1½) per cent commission and fees for assessing and one and one-half (1½) per cent commission and fees for collecting same. Time periods for placing the levy, the filing of protests, and adoption of the resolution fixing the rate of assessment shall be set out in the ordinance establishing the amounts of assessment.

(Laws of Fla., Ch. 85-465, § 4)