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perfected upon adoption by the Board of the Final Assessment Resolution or <br />the Annual Rate Resolution, whichever is applicable. The lien for an <br />Assessment collected under the Uniform Assessment Collection Act shall <br />attach to the property as provided by law. The lien for an Assessment <br />collected under the alternative method of collection provided in Section <br />206.46 shall be deemed perfected upon adoption by the Board of the Final <br />Assessment Resolution or the Annual Rate Resolution, whichever is <br />applicable, and shall attach to the property on such date of adoption. <br />Section 206.09. - Authorization For Exemptions. <br />(A) The Board, in its sole discretion, shall determine whether to <br />provide exemptions from payment of an Assessment for Government <br />Property or other such property whose use is wholly or partially exempt from <br />ad valorem taxation under Florida law. <br />(B) The Board shall designate the funds available to provide any <br />exemptions. The provision of an exemption in any one year shall in no way <br />establish a right or entitlement to such exemption or in any subsequent year <br />and the provision of funds in any year may be limited to the extent funds are <br />available and appropriated by the Board. Any funds designated for <br />exemptions shall be paid by the County from funds other than those <br />generated by the Assessment. <br />(D) Any shortfall in the expected Assessment proceeds due to any <br />exemption from payment of the Assessments required by law or authorized <br />by the Board shall be supplemented by any legally available funds, or <br />combination of such funds, and shall not be paid for by proceeds or funds <br />derived from the Assessments. In the event a court of competent jurisdiction, <br />__ :... determines.any exemption by;theBoard is, improper or:otherwise,adversely <br />affects the validity of the Assessment imposed for any Fiscal Year, the sole <br />and exclusive remedy shall be the imposition of an Assessment upon each <br />affected Tax Parcel in the amount of the Assessment that would have been <br />otherwise imposed save for such reduction or exemption afforded to such <br />Tax Parcel by the Board. <br />Section 206.10. — Inclusion of Municipal Areas <br />(A) The areas provided Local Improvements, services, facilities, <br />and programs by the County and subject to the imposition of Assessments <br />may include incorporated areas. However, any municipality not heretofore <br />providing evidence of consent to such assessments by ordinance, shall <br />evidence a request for inclusion and consent to such inclusion by ordinance. <br />(B) Any municipal request or consent for inclusion given to the <br />County shall thereafter be deemed given in advance and automatically <br />10 <br />