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to do Alternately, if the County dedicates $1,000,000 to fund the beach improvement projects on an annual basis over the next 5 years, this source of revenue will generate $5,000,000. This source of revenue combined with the State BECP and TDT funds described above provide $16,555,073 in total funds. Table 20 provides a summary of the expected monthly contributions from these sources of revenue, assuming an annual dedication of $1,000,000 in from the local infrastructure surtax to pay the costs of the initial work to construct the four (4) beach restoration projects. An alternative variable rate annual dedication that results in a total $5,000,000 from the local infrastructure surtax is given in Table 21. Special assessments are proposed to fund the balance of $1,130,467 in project costs. This source of revenue is proposed to pay in accordance with the associated distribution of storm protection benefits to Sectors 2, 3, 5 and 7. A description of the resulting assessments is given in the following sections. 5.5 SPECIAL ASSESSMENTS Special assessments are a home rule revenue source that counties may use to fund local improvements or essential services. As established by rase law, two requirements exist for the imposition of a valid special assessment: (1) the property assessed must derive a special benefit from the improvement or service provided and (2) the assessment must be fairly and reasonably apportioned among the properties that receive the special benefit. City of Boca Raton v. State, 595 So. 2d at 29. If a special assessment ordinance withstands the special benefit and fair apportionment tests, the assessment is not a tax and the judicial focus is then on whether the methods prescribed by the home rule ordinance were substantially followed. Madison Counhf v. Foxx, 636 So. 2d 39 (Fla. 1st DCA 1994). An assessment may provide funding for either capital expenditures or the operational costs of services, provided that the property, which is subject to the assessment, derives WO&WHSMEPOHTIOM TMO199/Wr 51