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40 <br />i <br />11 <br />which is subject to the assessment derives a special benefit from the <br />improvement or service. Sarasota County v. Sarasota Church of Christ, 667 So. <br />2d 180 (Fla. 1995). <br />There is no referendum approval requirement either for the imposition of special <br />assessments or for the pledge of special assessment proceeds to secure the <br />payment of bonds. If special assessments are to be collected on the ad valorem <br />tax bill, the County must (1) publish notice of its intent to use this collection <br />method weekly for four consecutive weeks, (2) conduct a public hearing, (3) <br />adopt a resolution of intent prior to January 1 of the calendar year in which the <br />first ad valorem tax bill will be mailed, and (4) send copies of the resolution to the <br />property appraiser, the tax collector, and the Department of Revenue by January <br />10. With consent of the property appraiser and tax collector, the compliance <br />dates may be deferred to March 1 and March 10 of the calendar year in which <br />the first ad valorem tax bill will be mailed. <br />Special Benefit Requirement <br />The benefit required for a valid special assessment consists of more than simply <br />an increase in market value and includes both potential increases in value and <br />the added use and enjoyment of the property. Meyer v. City of Oakland Park, <br />219 So. 2d 417 (Fla. 1969). In Meyer, the Supreme Court upheld a sewer <br />assessment on both improved and unimproved property, stating that the benefit <br />need not be direct nor immediate but must be substantial, certain and capable of <br />being realized within a reasonable time. Furthermore, the benefit need not be <br />determined in relation to the existing use of the property. See City of Hallandale <br />v. Meekins, 237 So. 2d 318 (Fla. 4th DCA 1970), afrd, 245 So. 2d 253 (Fla. <br />1971). <br />