§ 18-14. Special assessments.

(1)

Definitions. As used in this section, the following words and terms shall have the following meanings, unless some other meaning is plainly intended:

(a)

Local improvement is an improvement made under the provisions of this section.

(b)

Local improvements are divided into eight (8) classes as follows:

(1)

Water system improvements, which shall include the relaying where necessary of streets and sidewalks necessarily torn up or damaged, and, if the Board so orders, the laying of water laterals as a separate improvement or as a part of the main improvement;

(2)

Sanitary sewer improvements, which shall include, the relaying where necessary of streets and sidewalks necessarily torn up or damaged, and, if the Board so orders, the laying of sewer laterals as a separate improvement or as a part of the main improvement;

(3)

Storm sewer improvements, which shall include, the relaying where necessary of streets and sidewalks necessarily torn up or damaged;

(4)

Street improvements;

(5)

Sidewalk improvements;

(6)

Beach erosion control improvements;

(7)

Street lighting improvements;

(8)

Public transit improvements or services.

(c)

Lateral is a pipe connecting a water main or a sanitary sewer with the line of adjacent property or the curb line, as the Board may prescribe, being either a water lateral or a sewer lateral, but does not include a building connection, that is, a pipe line extending from a lateral at the property line or curb line to the house or plumbing fixtures on the property to be served.

(2)

Plans, Specifications, Estimates and Tentative Apportionment of Cost. If the issuance of bonds for paying the cost of the project shall be approved at the election thereon as hereinabove provided or if the Board shall make an appropriation of moneys from the Miami-Dade County capital improvements fund hereinafter created for paying such cost or if moneys shall be made available from any other source for such purpose, the County Manager shall prepare and file with the clerk of the Board plans and specifications for the project and an estimate of the cost thereof, which estimate shall show the estimated amount of the cost, if any, to be apportioned to the special taxing district, the estimated amount of the cost to be assessed against property benefited thereby, and the estimated amount to be assessed against each front foot, square foot, or other physical unit of benefited property.

(3)

Contract for Work. As soon as practicable after the filing of such plans and specifications and estimate of cost, the Clerk of the Board shall publish at least once in a newspaper of general circulation published in the County and, if the estimated cost exceeds five thousand dollars ($5,000.00), in a newspaper of general circulation in the State of Florida, a notice calling for sealed bids to be received by the Board on a date not earlier than fifteen (15) days from the first publication for the construction of the work. The notice shall refer in general terms to the extent and nature of the project by reference to the plans and specifications on file. Bids may be requested for the work as a whole or for any part thereof separately. The notice shall require bidders to file with their bids either a certified check upon an incorporated bank or trust company for five (5) percent of the amount of their respective bids or a bid bond in like amount with corporate surety satisfactory to the County Attorney to ensure the execution of a contract to carry out the work in accordance with such plans and specifications and to ensure the filing, at the making of such contract, of a bond in the amount of the contract price with corporate sureties satisfactory to the County Manager conditioned for the performance of the work in accordance with such contract. The Board shall have the right to reject any of all bids, and if all bids are rejected the Board may readvertise.

The provisions of paragraphs (2) and (3) of this section shall not be applicable in the case of a water or sewerage system improvement to be constructed by a municipality under a contract with the Board pursuant to the last paragraph of Section 18-21 of this article, and in such case the contract for the work shall be let by said municipality subject to the approval of the Board. Similarly, the provisions of paragraph (3) of this section shall not be applicable in the case of public transit improvements or services.

(4)

Preliminary Assessment Roll. The County Manager shall cause to be prepared a preliminary assessment roll and file the same with the Clerk of the Board, which roll shall contain the following:

(a)

A description of the lots and parcels of land to be specially assessed, including the property of the County. There may also be given, at the discretion of the County Manager, the name of the owner of record of each lot or parcel. Where the cost of the local improvement or any part thereof is to be apportioned to individual lots or parcels on the basis of frontage or square footage, the frontage or square footage of each lot or parcel, as applicable, shall be included. In all improvements except sidewalk and street lighting improvements, the frontage of a corner lot or parcel shall be deemed to be the length of the shorter of the two (2) sides plus the amount by which the longer side exceeds one hundred (100) feet. In sidewalk improvements, the frontage of a corner lot shall be the entire length over which that lot abuts the sidewalk improvement. In street lighting improvements, the frontage of a corner lot shall be deemed to be the length of the shorter of the two (2) sides, plus one-half the length of the longer side.

(b)

The total cost of the improvement.

(c)

An apportionment of the total cost of the improvement to the special taxing district and to the lots and parcels therein, as follows:

(1)

In water main improvements. To the special taxing district shall be apportioned such part, if any, of the cost of the water system improvements as may have been determined by the resolution or ordinance ordering the improvement under the provisions of Section 18-21 of this article.

To all lots and parcels within the special taxing district shall be apportioned the costs of the project on the basis of frontage, square footage, water usage, or a combination of any of these methods, as approved by the Board.

(2)

In sanitary sewer improvements. To the special taxing district shall be apportioned such part, if any, of the cost of the sanitary sewer improvements as may have been determined by ordinance creating the district.

To all lots and parcels within the special taxing district shall be apportioned the costs of the project apportioned among such lots and parcels on the basis of frontage, or square footage, or usage, or some basis combining two (2) or more of the aforesaid bases as shall be determined by the Board in the ordinance creating the district.

(3)

In storm sewer improvements. To the special taxing district shall be apportioned such part, if any, of the cost of storm sewer improvements as may have been determined by the ordinance creating the district. To all lots and parcels within the special taxing district shall be apportioned the remaining cost of the improvements on the basis of square footage.

(4)

In street improvements. To the special taxing district shall be apportioned such part of the cost, if any, of street improvements as may have been determined by the ordinance creating the district. To all lots and parcels within the special taxing district which abut upon the improvement shall be apportioned the remaining cost of the improvements on the basis of frontage.

(5)

In sidewalk improvements. To the special taxing district shall be apportioned such part, if any, of the cost of sidewalk improvements as may have been determined by the ordinance creating the district. To all lots and parcels within the special taxing district which abut upon the improvement shall be apportioned the remaining cost of the improvements on the basis of frontage.

(6)

In beach erosion control improvements. To the special taxing district shall be apportioned such part, if any, of the cost of beach erosion control improvements as may have been determined by the ordinance creating the district. To all lots and parcels within the special taxing district shall be apportioned the remaining cost of the improvements on the basis of square frontage, or such other basis as may have been determined by the Board in the ordinances creating the district.

(7)

In street lighting improvements. To all lots and parcels within the special taxing district shall be apportioned the total cost of the lighting improvements less that portion, if any, of such cost that has been determined by the Board in the ordinance creating the district to be the responsibility of the County.

(8)

In public transit improvements or services. To the special taxing district shall be apportioned such part, if any, of the cost of public transit improvement or services as may have been determined by the ordinance creating the district. To all lots and parcels within the special taxing district shall be apportioned the remaining cost of the improvements or services on the basis of front footage, square footage, or such other basis as may have been determined by the Board in the ordinances creating the district.

(9)

Assessment of individual lots. In preparing the preliminary assessment roll, the County Manager shall take into consideration increased or diminished benefits which individual lots or parcels may receive, and hardship which may result from unusual shapes, depths, or other characteristics. The preliminary roll shall be advisory only and shall be subject to the action of the Board as hereinafter provided.

(10)

Appropriation of other funds. The amount to be apportioned under the provisions of clauses (1) to (7), inclusive, of this subdivision shall be reduced by the amount, if any, appropriated by the Board from any available funds other than the special fund created by Section 18-21 of this article, or received from any other source for such purpose.

(5)

Notice of Hearing upon Assessment Roll. Upon the filing with the Clerk of the Board of the preliminary assessment roll required by this section, the Clerk shall publish once in each of two (2) successive weeks in a daily newspaper of general circulation published in the County, a notice stating that a regular or special meeting of the Board to be held on a certain day and hour all interested persons may appear and file written objections to the confirmation of such roll. Such notice shall state the class of the improvement and the location thereof by terminal points and route. Copies of such notice shall also be mailed to all owners of real property which is to be specially assessed. The first of such publications and mailing shall occur not less than fifteen (15) days prior to the date fixed for such hearing.

(6)

Hearing and Confirmation of Assessment Roll. At the time and place stated in such notice the Board shall meet and receive the objections in writing of all interested persons as stated in such notice. The Board may adjourn the hearing from time to time. After the completion thereof the Board shall either annul or sustain or modify in whole or in part the prima facie assessment as indicated on such roll, either by confirming the prima facie assessment against any or all lots or parcels described therein, or by canceling, increasing or reducing the same, according to the special benefits which the Board decides each such lot or parcel has received or will receive on account of such improvement. If any property which may be chargeable under this section shall have been omitted from the preliminary roll or if the prima facie assessment shall not have been made against it, the Board may place on such roll an apportionment to such property. The Board shall not confirm any assessment in excess of the special benefits to the property assessed, and the assessments so confirmed shall be in proportion to the special benefits. Forthwith after such confirmation such assessment roll shall be delivered to the Finance Director of the County. The assessments so made shall be final and exclusive as to each lot or parcel assessed unless proper steps be taken within ten (10) days in a court of competent jurisdiction to secure relief. If the assessment against any property shall be sustained or reduced or abated by the court, the Finance Director shall note that fact on the assessment roll opposite the description of the property affected thereby. The amount of the special assessment against any lot or parcel which may be abated by the court, unless the assessment upon the entire district is abated, or the amount by which such assessment is so reduced, may by resolution of the Board be made chargeable against the district at large, or, in the discretion of the Board, a new assessment roll may be prepared and confirmed in the manner hereinabove provided for the preparation and confirmation of the original assessment roll.

(7)

Payment of Assessments. Any assessment may be paid at the Office of the Finance Director within thirty (30) days after the date of the recording of the assessment roll, without interest. Special assessments within bond financed special taxing districts may be eligible for an early payment discount for certain related bond costs if paid within the thirty-day period provided in the notice of improvement lien. The discount shall take into consideration any portion of the assessment which is attributable to the parcel's proportionate share of any bond financing costs, provided the errors and insolvency procedure available for use in the collection of ad valorem taxes pursuant to Section 197.492, Florida Statutes, is followed. In establishing the discount rate, consideration may be given to bond related costs, including, if, applicable: Debt service reserve funding, capitalized interest, bond insurance premiums and bond discount plus issuance costs. The applicable discount rate shall be identified in the resolution adopting the assessment roll for the district. Eligibility for a discount hereunder is conditioned upon payment in full within the thirty-day period provided in the notice of improvement lien. Thereafter all assessments shall be payable at the County's option either in equal annual installments of the principal amount of said assessments, plus interest, or in equal annual installments including the principal amount of said assessments and interest. Said interest shall be at not less than seven and one-half (7½) percent per annum from the expiration of said thirty (30) days in each of the succeeding fifteen (15) calendar years at the time or times in each year at which general County taxes are payable or at such other times as the Commission directs; however, in no case shall the interest be less than one (1) percent over the County's borrowing rate for the project; and further provided, however, that the Board may by resolution fix a shorter period of payment for any assessment; and provided, further, that any assessment may be paid at any time before due, together with interest accrued thereto to the date of payment but no discount shall be allowed regardless of the time of such payment.

(8)

Lien and Enforcement. All special assessments made under the provisions of this article including accrued interest imposed pursuant to Section 18-14(7) hereof shall constitute a lien upon the property so assessed from the date of the confirmation of the assessments of the same nature and to the same extent as the lien for general County taxes falling due in the same year or years in which such assessment or installments thereof fall due, and any assessment or installment including said accrued interest not paid when due shall be collectible in the same manner and at the same time as such general taxes are or may be collectible with the same attorney's fee, interest, penalties and Tax Collector's commissions, and under the same provisions as to tax certificates, tax deeds, forfeiture and the right of the district to purchase the property assessed as are or may be provided by law in case of County taxes; provided, however, that the notice advertising properties for sale for nonpayment of special assessments may describe such properties as all lots and parcels within the district the special assessments on which have not been paid and it shall not be necessary that the notice describe or list each such lot or parcel; and provided, further that all installments of principal of special assessments on any property remaining unpaid with accrued interest thereon shall, by virtue of advertising such property for sale, immediately become due and payable. Collection of such assessments, with such interest and with a reasonable attorney's fee and costs, but without penalties, may also be made by the district by proceedings in a court of equity to foreclose the lien of assessments as a lien for mortgages is or may be foreclosed under the laws of the State. Any such proceedings to foreclose shall embrace all installments of principal remaining unpaid with accrued interest thereon which installments shall, by virtue of the institution of such proceedings, immediately become due and be due and payable. Nevertheless if, prior to any sale of the property under decree of foreclosures in such proceedings, payment be made of the installment or installments which are shown to be due under the provisions of any resolution passed pursuant to paragraph (7) of this section, with interest as required by said paragraph (7) and by this paragraph (8) and all costs including attorney's fee, such payment shall have the effect of restoring the remaining installments to their original maturities as provided by such resolution passed pursuant to said paragraph (7), and the proceedings shall be dismissed. It shall be the duty of the Board to enforce the prompt collection of assessments by one (1) or the other of the means herein provided. Not later than thirty (30) days after the annual sale of property for delinquent taxes of the County, it shall be the duty of the Board to direct the County Attorney or an attorney or attorneys whom the Board shall then designate to institute actions within three (3) months after such direction to enforce the collection of all special assessments made under this section and remaining due and unpaid at the time of such direction (unless such property has theretofore been sold at tax sale). Such action shall be prosecuted in the manner and under the conditions in and under which mortgages are foreclosed under the laws of the State. It shall be lawful to join in one action the collection of assessments against any or all property assessed by virtue of the same assessment roll unless the court shall deem such joinder prejudicial to the interest of any defendant. The court shall allow a reasonable attorney's fee for the attorney or attorneys of the Board, and the same shall be collectible as a part of or in addition to the costs of the action. At any sale pursuant to a decree in any such action the district may be a purchaser to the same extent as an individual person or corporation, except that the part of the purchase price represented by the assessments sued upon and the interest thereon need not be paid in cash. Property so acquired by the district, including the certificate of sale thereof, may be sold or otherwise disposed of, for cash or upon terms; provided, however, that no sale or other disposition thereof shall be made unless notice calling for bids therefor to be received at a stated time and place shall have been published in a daily newspaper of general circulation published in the County once in each of four (4) successive weeks prior to such disposition.

(9)

Pledge of Special Assessments. All special assessments made under this section on account of the construction of any local improvement, except special assessments under paragraph (17) of this section, shall be pledged to the payment of the principal of and the interest on any bonds issued to pay the whole or any part of the cost of such improvement and may when collected be placed in a separate fund, properly designated, which fund shall be used for no other purpose.

(10)

Reserved.

(11)

Credit for Prior Improvements. The Board may make allowances and grant credit to property owners for improvements previously made to the extent, and only to the extent, that such existing improvements shall be of value and utility as a part of the improvement for which such assessment is made, and may prescribe a plan for fixing and determining such allowance and credits.

(12)

Description of Property. In fixing and enforcing the assessments herein provided for, whenever any land shall have been surveyed or subdivided and platted into small tracts designated as lots or blocks or otherwise, and the owner of any land embraced in the said survey or subdivision shall have recognized such survey or subdivision by reference thereto in making or accepting any conveyance of land therein, or by selling any land therein by reference thereto, then, and in that event, the land embraced in such division may be described by reference to such survey or subdivision whether any plat thereof shall have been recorded or not.

(13)

Division of Assessments. If the owner or owners of any lot or parcel of land assessed under the provisions of this section and all those having any interest therein by way of mortgage or other lien or leasehold rights or otherwise shall in writing request that such assessment be divided so that a part of the same shall be the assessment on and constitute a lien on one (1) portion of such lot or parcel and the remainder shall be the assessment on and constitute a lien or liens against the remainder of such parcel or separate parts thereof, the Board, in its discretion, shall have power to divide such assessment in accordance with such request, and thereafter the separate parts of such assessment shall be the assessments and constitute separate liens upon the parts of the lot or panel, respectively, into which the same shall have been so divided; such division shall be equitable and shall not impair the collectibility of any part of the assessments so divided. When such a division is authorized, the remaining principle and interest shall be divided on the same fractional ratio as the assessable footage is divided. In case of a portion of any lot or parcel assessed under the provisions of this section shall be sold, the Board may require that all special assessments on such lot or parcel, except any special assessments payable under the provisions of subsection (17) of this section, shall be paid in full at or before the consummation of such sale.

(14)

Liberal Construction. The purpose of this section being to provide an economic method by which local improvements may be made, it is hereby declared that no irregularity or illegality in connection with any of the proceedings herein authorized shall in any way affect the validity of the orders for the improvements or the special assessments, unless such irregularity or illegality shall substantially affect the rights of the district or the owners of property assessed for such improvements.

(15)

Omissions, errors and mistakes. In case of any omissions, errors and mistakes in making the assessments, or in case of deficiencies or otherwise, unless the Board or a court shall have determined that the assessments already made fully equal the amount of special benefits, a supplemental assessment may be made for such deficiencies, errors, omissions or mistakes; and such supplemental assessments shall be made in the same manner and after the same notice as hereinabove provided for the original assessments, and shall be a lien to the same extent and be payable in the same manner, draw the same rate of interest, and be subject to the same penalties, and be in force and collectible in the same manner as such original assessment; provided, however, that in case any deficiency, error, omission or mistake shall concern the special assessment on an individual lot or parcel as distinguished from all such special assessments, the Board may without further notice correct such deficiency, error, omission or mistake.

(16)

Assessments on Public Property. Except as may be otherwise provided in any general law, Miami-Dade County and any school district, municipality or other political subdivision wholly or partly within a district shall possess the same power and be subject to the same duties and liability in respect of assessment under this section affecting their real estate that private owners of real estate possess or are subject to hereunder, and such real estate of the County, school districts and political subdivisions shall be subject to liens for said assessments in all cases where the same property would be subject had it at the time the lien attached been owned by a private owner.

(17)

Special Assessments for Maintenance. In case the Board shall provide in the ordinance creating and establishing a special taxing district, for the levy of special assessments instead of taxes to pay all or a part of the cost of maintaining, repairing and operating the project for which the district is created, such special assessments shall be levied in each year on all lots and parcels within the district and apportioned among such lots and parcels on the basis of frontage or square footage or other suitable method as shall have been determined by the Board in the ordinance creating and establishing the district, and it shall not be necessary to hold another public hearing on the levy of such special assessments. The lien of such special assessments and their collection shall be governed by the foregoing provisions of this section insofar as such provisions shall be applicable.

On all taxes for special assessments for maintenance which appear on the County tax rolls and which are collected by the County Tax Collector, discounts shall be at the rate of four (4) percent in the month of November, three (3) percent in the month of December, two (2) percent in the following month of January, and one (1) percent in the following month of February, the taxes being payable in March without discount. It shall also be the duty of the Tax Collector, and he is hereby vested with the power, to collect by sale of the tax liens on said lands all taxes assessed thereon and which are not paid prior to April 1st of the year following the year in which the taxes are assessed. All unpaid taxes upon real estate shall become delinquent on April 1st of the year following the year in which said taxes were assessed and shall bear interest from such date at the rate of eighteen (18) percent per annum but not less three (3) percent of the delinquent taxes and costs.

(Ord. No. 60-7, § 14, 2-9-60; Ord. No. 64-26, § 1, 7-7-64; Ord. No. 67-7, § 1, 2-7-67; Ord. No. 70-47, § 5, 6-9-70; Ord. No. 71-74, §§ 1, 2, 9-22-71; Ord. No. 72-29, § 1, 5-30-72; Ord. No. 81-124, § 2, 11-17-81; Ord. No. 83-11, § 1, 3-1-83; Ord. No. 84-24, §§ 1—3, 3-20-84; Ord. No. 90-132, § 1, 11-27-90; Ord. No. 91-69, § 1, 7-9-91; Ord. No. 17-28, § 2, 5-2-17)