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Last modified
7/7/2025 2:45:05 PM
Creation date
7/7/2025 2:40:21 PM
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Ordinances
Ordinance Number
2025-010
Adopted Date
07/01/2025
Agenda Item Number
11.A.1.
Ordinance Type
Repealing Chapter 206 Special Assessment
State Filed Date
07\03\2025
Entity Name
Master Capital Project and Service Assessment,
Subject
repealing Chapter 206 of the Indian River County Code of Ordinance entitled “Special Assessment”
and adopting a new Master Capital and Service Assessment Ordinance.
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(B) When it shall appear that any Assessment should have been <br />imposed under this Ordinance against a lot or parcel of property specially <br />benefited by the provision of a service, facility, program, or Local <br />Improvement, but such property was omitted from the Assessment Roll, the <br />Board may, upon provision of appropriate notice as set forth in this <br />Ordinance, impose the applicable Assessment for the Fiscal Year in which <br />such error is discovered, in addition to the applicable Assessment due for the <br />prior two Fiscal Years. The Assessment so imposed shall constitute a lien <br />against such property equal in rank and dignity with the liens of all state, <br />county, district, or municipal taxes and special assessments, and superior in <br />rank and dignity to all other prior liens, mortgages, titles and claims in and to <br />or against the real property involved, shall be collected as provided in Part IV <br />hereof, and shall be deemed perfected on the date of adoption of the <br />resolution imposing the omitted or delinquent assessments. <br />(C) The County Administrator shall have the authority at any time, <br />upon his or her own initiative or in response to a timely filed petition from the <br />Owner of any Assessed Property, to correct any error in applying the <br />Assessment apportionment method to any particular property not otherwise <br />requiring the provision of notice pursuant to the Uniform Assessment <br />Collection Act. Any such correction that reduces an Assessment shall be <br />considered valid ab initio and shall in no way affect the enforcement of the <br />Assessment imposed under the provisions of this Ordinance. Any such <br />correction which increases an Assessment or imposes an Assessment on <br />omitted property shall first require notice to the affected owner in the manner <br />described in Sections 206.18 and 206.19 or 206.33 and 206.34 hereof, as <br />applicable, providing the date, time and place that the Board will consider <br />confirming the correction and offering the owner an opportunity to be heard. <br />requests, from—affected _;property owners for any ::..such,.;changes, <br />modifications or corrections shall be referred to, and processed by, the <br />County Administrator and not, the Property Appraiser or Tax Collector. <br />(D) After the Assessment Roll has been delivered to the Tax <br />Collector in accordance with the Uniform Assessment Collection Act, any <br />changes, modifications, or corrections thereto shall be made in accordance <br />with the procedures applicable to correcting errors and insolvencies on the <br />Tax Roll upon timely written request and direction of the County <br />Administrator. <br />Section 206.08. - Lien Of Assessments. Upon the adoption of the <br />Assessment Roll, all Assessments shall constitute a lien against such <br />property equal in rank and dignity with the liens of all state, county, district, or <br />municipal taxes and special assessments. Except as otherwise provided by <br />law, such lien shall be superior in dignity to all other prior liens, mortgages, <br />titles, and claims, until paid. The lien for an Assessment shall be deemed <br />9 <br />
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