§ 12-21. Collection of special assessments.

The county property appraiser shall furnish to the board of county commissioners a roll covering all properties within the territorial limits of the Lake Tropicana Municipal Service Taxing Unit upon which rolls the board will place the levy for each specially assessed parcel. A property owner in said municipal service taxing unit 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 fix the rate of assessments and shall return the roll to the Marion County property appraiser having first noted thereon the levy against each parcel of property described therein for which an assessment is made. The county property appraiser shall then include in the county tax roll on all required notices 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 county tax collector to said board.

(Ord. No. 82-25, § VI, 12-21-82; Ord. No. 88-14, § 4, 3-29-88)