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F, <br />boundaries of the unit. <br />SECTION 4 <br />LEVY OF ASSESSMENT, ADOPTION OF BUDGET <br />The Board of County Commissioners hereby authorizes <br />the levy of an assessment upon each tract, parcel, or unit, whether <br />owned in conjunction with land or not, otherwise subject to <br />taxation, within that area which is or shall be receiving street <br />lighting services or benefits within the Municipal Service Taxing <br />Unit created hereby, with such exceptions as are set forth in <br />Section 5 below. The assessment shall be equal and uniform upon <br />each platted lot in the Porpoise Point Subdivision. The assessment <br />shall be levied and a budget prepared and adopted by the Board at <br />the same time and in the same manner as the Board prepares and <br />adopts its County annual budget and levies taxes as provided by <br />law. Said assessments shall be levied, collected, remitted to and <br />accounted for at the time and manner as for the assessment, levy, <br />collection, remittance and accounting of taxes by the Board as <br />provided by law. The budget shall contain all or such portion of <br />the estimated cost of providing street lighting and other services <br />within the boundaries of the -unit, as determined under the <br />provisions of Section 3 hereof, as the Board shall determine to be <br />necessary to provide such services. <br />SECTION 5 <br />EXEMPTIONS FROM ASSESSMENT <br />The following lands are exempted from the provisions <br />of this Article for the purposes of assessments for street lighting <br />benefits: <br />A. Those parts of any platted and recorded <br />subdivision which lie within the corporate limits of any <br />municipality existing or hereafter created. <br />or church denomination that are held and used for the holding of <br />church services. <br />by <br />district <br />by <br />Be All <br />lands within the <br />owned any church <br />or church denomination that are held and used for the holding of <br />church services. <br />and operated by the Indian River County School District for the <br />by <br />buildings <br />C. All lands owned <br />and occupied <br />owned <br />and operated by the Indian River County School District for the <br />