§ A7-32. [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 road improvements upon which rolls the board will place the levy for each parcel of property shown thereon. A property owner in said municipal service taxing units for road improvements 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. The board shall hold a meeting or meetings to consider and act upon any such protest. The board shall adopt a resolution fixing the rate of assessments and shall return the county tax roll to the Marion County property appraiser having first noted thereon the levy against each parcel of property described therein. The Marion County property appraiser shall then include in the county tax roll, the assessments thus made by the board 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 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 protest, 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. 85-467, § 2)