§ 16-76. Imposition and levy of solid waste assessment lien.

(a)

All solid waste assessments imposed and levied against residential property within the MSBU under the provisions of this article shall constitute, and are hereby imposed and levied as, liens against such residential property as of the first day of January of the calendar year in which the solid waste assessment is imposed and levied. In imposing and levying the non-ad valorem solid waste assessment within the boundary of the MSBU, the board shall apply all applicable law to ensure the first lien status of the solid waste assessments by: (1) determining the special benefits which flow as a logical connection from the solid waste systems, facilities and services peculiar to the property; and (2) apportioning the special and peculiar benefits to the affected property in a manner that is fair and reasonable. Unless fully paid and discharged or barred by applicable law, the solid waste assessment shall remain a lien equal in rank and dignity with the lien of county ad valorem taxes and superior in rank and dignity to all other liens, encumbrances, titles, and claims in, to, or against the residential property involved.

(b)

The fact that a parcel of residential property may have been vacant during all or any part of a year shall not be grounds for an adjustment of the solid waste assessment as to that parcel of residential property, as the board finds and determines that the availability of county solid waste systems, services, and facilities provide as a logical connection special benefits peculiar to all residential property, whether inhabited or not.

(c)

The annual assessment resolution imposing and levying the solid waste assessments shall include a brief and general description of the services and facilities funded by the solid waste assessment; a description of the assessment methodology, the costs to be assessed the rate of assessment and the non-ad valorem assessment roll. The board shall adopt the annual assessment resolution at a noticed meeting.

(d)

The billing, collection and enforcement of the non-ad valorem solid waste assessment shall be pursuant to the uniform collection methodology provided in F.S. § 197.3632, and Chapter 12D-18, Florida Administrative Code, both of which apply to the board, as well as to the tax collector and property appraiser.

(Ord. No. 07-35, § 1 (§ 16-54), 12-12-2007; Ord. No. 08-17, § 1, 6-3-2008)