§ 12-140. Authorizing special assessments, on a per parcel basis.

(1)

Recreation as authorized by this article may be funded by special assessments on a per parcel basis not to exceed three dollars ($3.00) per year.

(2)

The fiscal year for the Hills of Ocala Municipal Service Taxing Unit shall begin on October 1, 1989, and end on the following September 30, 1990. For the fiscal year beginning on October 1, 1989, there shall be levied, as of January 1, 1989, a special assessment in the amount of six dollars ($6.00) per parcel. The board may adjust assessments against individual parcels on the basis of justice and right.

(3)

For the purpose of this section, "parcel" means a parcel of real property which is either:

(a)

A platted lot or tract, or portion of a platted lot or tract, if lying within the boundaries of recorded subdivision plats referred to in section 12-136 of this article.

i.

Several contiguous platted lots or tracts, under common ownership, shall be considered a parcel.

ii.

If a platted lot or tract and parts thereof are not under common ownership, each part shall be considered a separate parcel; or

(b)

A tract or division of land, under common ownership, if lying outside the boundaries of recorded subdivision plats and referred to in section 12-136 of this article.

i.

Several contiguous tracts or divisions of land, under common ownership, shall be considered a parcel.

ii.

If a tract or division of land is not under common ownership, each part shall be considered a separate parcel.

(Ord. No. 89-1, § 4, 1-3-89)

Editor's note

Prior to amendment by section 4 of Ord. No. 89-1, § 12-140 pertained to levy of ad valorem tax, as derived from Ord. No. 83-32, § III, adopted Dec. 20, 1983.