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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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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 />
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