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40 <br />• <br />e• <br />2. The Board of County Commissioners of Indian River <br />County has reviewed and approved the cost of the project as set <br />forth in Exhibit "B" as constituting 100% of the cost of the <br />project, and <br />3. The Board does hereby assess 100% of the final cost of the <br />project to those property owners who are specifically benefited by <br />the project, and <br />4. The Board finds and determines that the most equitable and <br />reasonable way to apportion the cost of the project between those <br />properties specifically benefited is by assessing $297.95 per lot <br />for each lot along 40th Avenue between 14th Street and 12th Street, <br />as set forth more specifically in Exhibit "A" which is made a part <br />hereof and incorporated herein, and <br />5. The Board does hereby accept the project as completed, and <br />6. All assessments shall constitute a lien against the <br />properties assessed co -equal with the lien of all State, County, <br />district and municipal taxes, superior in dignity to all other <br />liens, titles, and claims, until paid, from the date of adoption of <br />this Resolution. Said lien shall become due and payable at the <br />office of the Tax Collector of Indian River County 90 days after the <br />date of adoption of this Resolution, and <br />7. Any special assessment not paid within the 90 -•day period <br />shall bear interest from the due date at the rate of 11 % and <br />shall be payable in two equal installments; the first to be made 12 <br />months from the due date, and the second to be made 24 months from <br />the due date, and <br />8. A copy of this final assessment roll shall be delivered to <br />the Clerk and the determinations of special assessments made herein <br />shall be deemed final and conclusive. <br />The foregoing resolution was offered by Commissioner <br />Wodtke who moved its adoption. The motion was seconded by <br />Commissioner Scurlock and, being put to a vote, the vote <br />was as follows: <br />Chairman Patrick B. Lyons Aye <br />Vice Chairman lion C. Scurlock, Jr. Aye <br />Commissioner Richard N. Bird Aye <br />Commissioner William C. Wodtke, Jr. Aye <br />Commissioner Margaret C. Bowman Aye <br />-2- <br />