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I)* <br />40 <br />• <br />a special benefit from the improvement or service. Sarasota County v. Sarasota <br />Church of Christ, <br />667 So. 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 assessment-. 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 :"leeks, (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. Furthermore, the benefit need not <br />be determined in relation to the existing use of the property. See Cily of <br />Haiiandaie v. Meekins, 237 So. 2d 318 (Fla. 4th DCA 1970), affd, 245 So. 2d <br />253 (Fla. 1971). <br />Although the benefit derived need not be direct and immediate, the benefit must <br />be special and peculiar to the property assessed and not a general benefit to the <br />entire community. Thus, services which are provided by a government may be <br />904EpiP MEPOR-(MWTftOiWnWE 54 <br />