§ 12-326. Collection of special assessments.

(a)

The county property appraiser shall furnish to the board of county commissioners a roll covering all properties within the territorial limits of the Tompkins and Georges Addition to Dunnellon Municipal Service Taxing Unit 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 taxing unit shall have the right to file a 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 county tax roll to the county property appraiser having first noted thereon the levy against each parcel for which an assessment is made. The county property appraiser shall then include 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.

(b)

For each fiscal year after the year beginning October 1, 1994, the procedure shall be the same as that specified in subsection (a) above, except that the required hearings shall be held before July 31st.

(Ord. No. 92-33, § VI, 9-8-92; Ord. No. 93-34, § 3, 9-7-93)