§ 16-75. Solid waste assessment billing, collection and enforcement procedures.

(a)

Each year, on or before June 1, the property appraiser, using the resolution's legal description, shall provide the county with the information required by section 197.3632(3)(b), Florida Statutes, and Rule 12D-18, Florida Administrative Code. The assessment director shall provide the board with a proposed budget for the county services to be financed by the MSBU and a proposed assessment roll. The board shall provide notice and hold all hearings related to the roll preparation, billing, collection and enforcement of the solid waste assessment within the MSBU as required by applicable law, at the conclusion of which the board shall adopt a resolution establishing the amount of the solid waste assessment. The board shall make any adjustments in the assessment roll as may be required to equalize and adjust the solid waste assessment. No adjustment in a solid waste assessment shall be made unless an application for such adjustment is filed with the assessment director. The application shall state the basis for the requested adjustment and shall contain such information and documentation as may be reasonably required by the assessment director. The assessment director, subject to review by the county attorney, may adopt and use reasonable guidelines for such information and documentation. The assessment director shall investigate each application and prepare a report and recommendation for the board. The board may, but is not required to, hear additional matters regarding the requested adjustment.

(b)

At the conclusion of all required hearings and proceedings and on or before September 15, the chairman of the board, or the chairman's designee, shall certify an assessment roll to the tax collector. The solid waste assessment shall be billed, collected and enforced in accordance with F.S. § 197.3632, and Rule 12D-18, Florida Administrative Code, and shall be subject to all uniform collection provisions relating to ad valorem taxes, including discounts, deferred payments, penalties, and issuance and sale of tax certificates and tax deeds for nonpayment. The board may choose any billing, collection and enforcement method authorized by applicable law, as provided in section 197.3631, Florida Statutes.

(Ord. No. 07-35, § 1 (§ 16-53), 12-12-2007)