§ 7-26. Assessments for demolition of unsafe structures  

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  • (a) Establishment of special assessment district. The City of Haines City, in its entirety, as its city boundaries exist on the date of enactment of this section and as they may be expanded or contracted from time to time, is hereby declared a special-assessment district for the purposes of the demolition of unsafe structures pursuant to section 7-24. Individual properties within the city's boundaries, as they may exist from time to time, may be assessed for the costs incurred by the city for demolition of unsafe structures.

    (b) Levy of non-ad valorem assessments. There is hereby levied, and the city commission is authorized to levy from time to time, a non-ad valorem assessment against each and every property in the city (i) on which there occurs or has occurred the demolition of an unsafe structure, (ii) the city undertakes or has undertaken action to demolish an unsafe structure and, thereby, incurs or has incurred costs and expenses, and (iii) the property owner or, if applicable, the agent, custodian, lessee, or occupant of the property fails or refuses or has failed or refused, for whatever reason, to pay timely the amount owed to the city for the costs and expenses incurred by the city in carrying out the demolition of the unsafe structure.

    (c) Collection of non-ad valorem assessments. The city commission elects to use the uniform method to impose and collect non-ad valorem assessments against properties on which demolitions of unsafe structures occur or have occurred. The non-ad valorem assessments collected pursuant to this section will be included in the combined notice for ad-valorem taxes and non-ad valorem assessments as provided in F.S. § 197.3635. Non-ad valorem assessments collected pursuant to this section are subject to all collection provisions in F.S. § 197.3632, including provisions relating to discount for early payment, prepayment by installment method, deferred payment, penalty for delinquent payment, and issuance and sale of tax certificates and tax deeds for nonpayment.

    (d) Agreement to reimburse the Polk County Property Appraiser and the Polk County Tax Collector. In order to use the uniform method for the levy, collection, and enforcement of the non-ad valorem assessments, the city is authorized to enter into a written agreement with the Polk County Property Appraiser and the Polk County Tax Collector providing for the reimbursement of their costs incurred in the administration and collection of the non-ad valorem assessments levied under this section.

    (e) Resolution adopted. The city commission has adopted a resolution at a public hearing in accordance with F.S. § 197.3632(3) (2009), which resolution states the following:

    (1) The city's intent to use the uniform method of collecting non-ad valorem assessments.

    (2) The city's need for the imposition of the non-ad valorem assessments.

    (3) The entire city is declared a special-assessment district, with individual properties being subject to the non-ad valorem assessment from time to time if and when demolitions of unsafe structures occur.

    The city will comply with all statutory notice prerequisites set forth in F.S. § 197.3632.

    (f) Annual non-ad valorem assessment roll. Each year the city commission will approve a non-ad valorem assessment roll at a public hearing between January 1 and September 15. The non-ad valorem assessment roll will be comprised of properties that have had levied against them non-ad valorem assessments under this section, and such assessments have not otherwise been paid in full prior to approval of the roll.

    The city manager and the city attorney are authorized and directed each year (i) to prepare the notice that must be sent by first class United States mail, as required by F.S. § 197.3632(4)(b), and (ii) to prepare and publish the newspaper notice required by F.S. § 197.3632(4)(b).

    The notice to be sent by first class mail will be sent to each person owning property that will be on the non-ad valorem assessment roll and will include the following:

    (1) The purpose of the assessment;

    (2) The total amount to be levied against the parcel, which includes the actual cost incurred by the city;

    (3) A statement that failure to pay the assessment will cause a tax certificate to be issued against the property, which may result in a loss of title;

    (4) A statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within twenty (20) days of the notice; and

    (5) The date, time, and place of the hearing.

    Upon its approval by the city commission, the non-ad valorem assessment roll will be certified to the tax collector as required by law.

(Ord. No. 10-1366, § 2, 5-20-10)