§ 12-309. Authorizing special assessments on a per lot, per tract, or per acre basis.

(a)

Law enforcement and community resource facilities as authorized by this article may be funded by a special assessment on a per lot, per tract, or per acre basis, as follows:

(1)

As to all improved lots located in Marion Oaks Units 1 through 12, a maximum of twenty-five dollars ($25.00) per lot in any given year.

(2)

As to all partially improved lots in Marion Oaks Units 1 through 12, a maximum of twenty dollars ($20.00) per lot in any given year.

(3)

The board hereby finds and determines that the benefits to be derived by undeveloped lots in Units 1 through 12 is dependent upon the level of development affording reasonable access and use of lots and tracts. Accordingly, no assessment shall be levied upon any undeveloped lot or tract until such time as such undeveloped lot or tract shall have acquired a partially improved status by the construction of a drivable road surface allowing ingress to and egress from said lot or tract and which road shall abut said lot or tract. Each January 1, the county administrator shall make a determination regarding the development status of undeveloped lots and tracts in Marion Oaks Units 1 through 12 and should any of said undeveloped lots or tracts have acquired a partially improved or improved status, then the maximum assessment for such lots or tracts shall be comparable to those in effect for similar lots or tracts in the subdivision.

(4)

As to improved or partially improved commercial tracts and golf course tracts located in the Marion Oaks MSTU, the greater of twenty-five dollars ($25.00) per tract per year or ten dollars ($10.00) for each acre located within a tract, provided, however, the assessment on any single tract shall not exceed two hundred and fifty dollars ($250.00) per tract per year.

(5)

As to green belt tracts and park tracts a maximum of five dollars ($5.00) per tract per year.

(6)

As to all other tracts not included in paragraphs (a)(3), (4) and (5), above, a maximum per tract assessment at the same rate per acre as the per lot assessment.

(b)

For the fiscal year beginning on October 1, 1989, the county administrator shall prepare and deliver to the board of county commissioners a written report setting forth recommendations for the rate of a special assessment. Upon receipt of said written report the board of county commissioners shall establish the rate of special assessment for the fiscal year beginning on October 1, 1989.

(c)

For the purposes of this section, "lot" means a platted lot and "tract" means a platted tract as shown on the plats referred to in subsection 12-306(a).

(d)

For the purposes of this section, "improved lot" or "improved tract" means any lot or tract, as defined above, upon which a residential structure or a structure housing a business or commercial enterprise has been erected, as of the first of January of any year. "Partially improved lot" or "partially improved tracts" means any lot or tract which is vacant land, (devoid of the improvements necessary to make it an improved lot or tract) but is accessible by a drivable road surface which road shall abut said lot or tract, as of the first of January of any year. "Undeveloped lot" or "undeveloped tract" means any lot or tract as defined above, for which there is no drivable road surface abutting said lots or tracts as of the first of January of any year.

(e)

For the purpose of this section, a "drivable road surface" means the completed construction of a minimum of a soil cement base or other approved base material, leveled and graded to a finish elevation and surface sealed in anticipation of an asphalt covering.

(Ord. No. 88-37, § 4, 8-23-88)