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"Assessment" means a special assessment imposed by the County <br />pursuant to this Ordinance to fund the Capital Cost or Project Cost, if <br />obligations are issued, of Local Improvements or the Service Cost of services <br />that provide a special benefit to property as a consequence of a logical <br />relationship to the value, use, or characteristics of property identified in an <br />Initial Assessment Resolution. The term "Assessment" shall include Capital <br />Assessments and Service Assessments. <br />"Assessment Area" means any of the areas created by resolution of the <br />Board pursuant to Section 206.04 hereof, that specially benefit from a Local <br />Improvement or service, facility, or program. <br />"Assessment Roll" means the special assessment roll relating to an <br />Assessment approved by a Final Assessment Resolution pursuant to Section <br />206.20 or 206.35 hereof or an Annual Rate Resolution pursuant to Section <br />206.22 or 206.37 hereof. <br />"Assessment Unit" means the unit or criteria utilized to determine the <br />Assessment for each parcel of property, as set forth in the Initial Assessment <br />Resolution. "Assessment Units" may include, by way of example only and <br />not limitation, one or a combination of the following: front footage, platted lots <br />or parcels of record, vested lots, land area, improvement area, equivalent <br />residential connections, permitted land use, trip generation rates, rights to <br />future trip generation capacity under applicable concurrency management <br />regulations, property value or any other physical characteristic or reasonably <br />expected use of the property that has a logical relationship to the Local <br />Improvement or service to be funded from proceeds of the Assessment. <br />"Board" shall mean the Board of County Commissioners of Indian River <br />County, .Florida. <br />"Building" means any structure, whether temporary or permanent, built for <br />support, shelter or enclosure of persons, chattel or property of any kind. This <br />term shall include mobile homes or any vehicles serving in any way the <br />function of a building. <br />"Capital Assessment" means a special assessment imposed by the County <br />pursuant to this Ordinance to fund the Capital Cost or Project Cost, if <br />obligations are issued, of Local Improvements that provide a special benefit <br />to property as a consequence of a logical relationship to the value, use, or <br />characteristics of property identified in an Initial Assessment Resolution. <br />Capital Assessments are often amortized and collected for a term of years <br />established by the Board. <br />t1 <br />