§ 12-646. Collection of special assessments.

The county property appraiser shall furnish to the board of county commissioners a tax roll covering all taxable properties within the territorial limits of the Ocala Heights Units 1 and 3 Subdivision Municipal Service Benefit Unit for Street Lighting upon which rolls the board will place the levy for each specially assessed parcel of property shown thereon. A property owner in said municipal service benefit unit shall have the right to file a written protest of the proposed assessment, 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 county property appraiser having first noted thereon the levy against each parcel of property described therein. The county property appraiser shall then include in the county tax roll and 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. 02-32, § 6, 12-3-2002)