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40 <br />e <br />•S <br />the financ.ng of the Project. <br />D. It is in the best interest of the County and the <br />owners of the property to be specially benefitted by the Project <br />that the impact fees be levied on an available sewer equivalent <br />residential unit basis for each parcel of property so benefited. <br />E. The engineers have prepared and filed with the Board <br />an assessment plat detailing the area to be assessed, plans and <br />specifications of the project and an estimate of costs thereof. <br />Such estimate of costs includes, in addition to the actual costs <br />of the Project, the incidental expenses set forth in Section <br />170.03, Florida Statutes. The estimate of costs for the Project <br />is the sum of $5,000,000. A portion of the cost of the project <br />shall be assessed against the properties specially benefited <br />thereby. The engineers have also prepared and filed with the <br />Board a tentative apportionment of the estimated total cost of the <br />Project as between each lot or parcel of land specially benefited. <br />Such apportionment of the estimated total cost has been made for <br />the preliminary assessment roll. The assessment plat, plans and <br />specifications, estimate of costs and tentative apportionment of <br />such estimate of costs are open to public inspection. <br />SECTION 3. APPROVAL OF PROJECT AND ASSESSMENT <br />PLAT. The Project, assessment plat, plans and specifications, <br />estimate of costs of the Project and tentative apportionment of <br />such estimate of costs submitted by the engineers, presently on <br />file with the Board, are hereby adopted and approved. <br />SECTION 4. SPECIAL ASSESSMENTS FOR IMPACT FEES. <br />The special assessments for impact fees to be levied against the <br />properties specially benefited from the Project may be paid in <br />case in not exceeding 10 equal yearly installments with interest <br />at a rate not to exceed 1% above the interest rate on the bonds or <br />notes, as the case may be, to be issued to finance the cost of the <br />Project. If the special assessments for impact fees are not paid <br />when due, there shall be added a penalty at the rate of 1% per <br />month until paid; provided, however, that such assessments <br />-2- <br />