Osceola County |
Code of Ordinances |
Chapter 9. ENVIRONMENTAL CONTROL AND PRESERVATION |
Article IX. STORMWATER MANAGEMENT |
Division 4. COLLECTION OF STORMWATER ASSESSMENTS |
§ 9-228. Method of collection.
(a)
Unless directed otherwise by the board, stormwater assessments (other than stormwater assessments imposed against government property) shall be collected pursuant to the Uniform Assessment Collection Act, and the county shall comply with all applicable provisions thereof, including but not limited to (1) entering into a written agreement with the property appraiser and the tax collector for reimbursement of necessary expenses, and (2) adopting a resolution of intent after publishing weekly notice of such intent for four (4) consecutive weeks preceding the hearing. The resolution of intent may be adopted either prior to or following the initial stormwater assessment resolution; provided, however, that the resolution of intent must be adopted prior to January 1 (or March 1 with consent of the property appraiser and tax collector) of the year in which the stormwater assessments are first collected on the ad valorem tax bill. Any hearing or notice required by this article may be combined with any other hearing or notice required by the Uniform Assessment Collection Act.
(b)
The amount of a stormwater assessment to be collected using the uniform method pursuant to the Uniform Assessment Collection Act for any specific tax parcel may include an amount equivalent to the payment delinquency, delinquency fees and recording costs for a prior year's stormwater assessment provided, (1) the collection method used in connection with the prior year's stormwater assessment was not made pursuant to the Uniform Assessment Collection Act, (2) notice is provided to the owner as required under the Uniform Assessment Collection Act, and (3) any lien on the affected tax parcel for the prior year's stormwater assessment is supplanted and transferred to such current year's stormwater assessment upon certification of the stormwater assessment roll to the tax collector by the county.
(Ord. No. 09-13, § 4.01, 6-15-09)