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Florida Statute 170.08 - Full Text and Legal Analysis
Florida Statute 170.08 | Lawyer Caselaw & Research
Link to State of Florida Official Statute
F.S. 170.08 Case Law from Google Scholar Google Search for Amendments to 170.08

The 2025 Florida Statutes

Title XII
MUNICIPALITIES
Chapter 170
SUPPLEMENTAL AND ALTERNATIVE METHOD OF MAKING LOCAL MUNICIPAL IMPROVEMENTS
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170.08 Final consideration of special assessments; equalizing board to hear complaints and adjust assessments; rebate of difference in cost and assessment.At the time and place named in the notice provided for in s. 170.07, the governing authority of the municipality shall meet and hear testimony from affected property owners as to the propriety and advisability of making the improvements and funding them with special assessments on property. Following the testimony, the governing authority of the municipality shall make a final decision on whether to levy the special assessments. Thereafter, the governing authority shall meet as an equalizing board to hear and consider any and all complaints as to the special assessments and shall adjust and equalize the assessments on a basis of justice and right. When so equalized and approved by resolution or ordinance of the governing authority, a final assessment roll shall be filed with the governing authority of the municipality, and such assessments shall stand confirmed and remain legal, valid, and binding first liens upon the property against which such assessments are made until paid; however, upon completion of the improvement, the municipality shall credit to each of the assessments the difference in the assessment as originally made, approved, and confirmed and the proportionate part of the actual cost of the improvement to be paid by special assessments as finally determined upon the completion of the improvement, but in no event shall the final assessments exceed the amount of benefits originally assessed. Promptly after such confirmation, the assessments shall be recorded by the city clerk in a special book, to be known as the “Improvement Lien Book,” and the record of the lien in this book shall constitute prima facie evidence of its validity. The governing authority of the municipality may by resolution grant a discount equal to all or a part of the payee’s proportionate share of the cost of the project consisting of bond financing costs, such as capitalized interest, funded reserves, and bond discount included in the estimated cost of the project, upon payment in full of any assessment during such period prior to the time such financing costs are incurred as may be specified by the governing authority.
History.s. 8, ch. 9298, 1923; CGL 3029; s. 5, ch. 59-396; s. 1, ch. 78-330; s. 73, ch. 81-259; s. 6, ch. 87-103.

F.S. 170.08 on Google Scholar

F.S. 170.08 on CourtListener

Amendments to 170.08


Annotations, Discussions, Cases:

Cases Citing Statute 170.08

Total Results: 9  |  Sort by: Relevance  |  Newest First

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Nat'l Union Fire Ins. Co. of Pittsburgh v. Robuck, 203 So. 2d 204 (Fla. 1st DCA 1967).

Cited 10 times | Published | Florida 1st District Court of Appeal

, 296 S.W. 338 (1927); 50 Am.Jur., Suretyship § 170; 8 A.L.R. 1485; 66 A.L.R. 315; and 71 A.L.R. 1278
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Cape Dev. Co. v. City of Cocoa Beach, 192 So. 2d 766 (Fla. 1966).

Cited 8 times | Published | Supreme Court of Florida | 1966 Fla. LEXIS 3179

...t is Affirmed. THORNAL, C.J., and THOMAS, CALDWELL and ERVIN, JJ., concur. NOTES [1] F.S. Section 170.01, F.S.A. [2] F.S. Section 170.02, F.S.A. [3] F.S. Section 170.03, F.S.A. [4] F.S. Section 170.04, F.S.A. [5] F.S. Section 170.07, F.S.A. [6] F.S. Section 170.08, F.S.A....
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Rinker Materials Corp. v. Town of Lake Park, 494 So. 2d 1123 (Fla. 1986).

Cited 5 times | Published | Supreme Court of Florida | 11 Fla. L. Weekly 437

...ent roll. See § 170.06, Fla. Stat. (1985). After the roll was prepared, the Town Council adopted Resolution No. 35 accepting the assessment roll and scheduling a hearing on November 5, 1985 for the Council to meet as an equalizing board pursuant to section 170.08....
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J & L Enter. v. Jones, 614 So. 2d 1151 (Fla. 4th DCA 1993).

Cited 4 times | Published | Florida 4th District Court of Appeal | 1993 WL 36284

...y against encumbrances claim because "[a] special assessment lien attaches to real property subject to said lien at the time the governing body of the municipality equalizes and approves the special assessment by resolution or ordinance, pursuant to section 170.08, Florida Statutes, even if the improvements have not been completed....
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Keenan v. City of Edgewater, 684 So. 2d 226 (Fla. 5th DCA 1996).

Cited 2 times | Published | Florida 5th District Court of Appeal | 1996 Fla. App. LEXIS 12301, 1996 WL 672985

...This lawsuit was not filed until December 21, 1995. There is little specific statutory guidance regarding when a cause of action on a wrongful municipal special assessment accrues for purposes of the running of a statute of limitations and which statute is applicable. Section 170.08 provides that a special assessment lien attaches to property at the time the governing board of the municipality equalizes and approves the special assessment by resolution, even if the improvements have not been completed, as in this case....
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Ago (Fla. Att'y Gen. 2001).

Published | Florida Attorney General Reports

on whether to levy the special assessments. Section 170.08, Florida Statutes, provides further that: "Thereafter
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H & B Builders, Inc. v. City of Sunrise, 727 So. 2d 1068 (Fla. Dist. Ct. App. 1999).

Published | District Court of Appeal of Florida | 1999 Fla. App. LEXIS 1773, 1999 WL 89550

...The Court in Keenan not only ruled that the four-year statute of limitations period applied to special assessment challenges, it determined that the cause of action for such a challenge accrues at the time the assessment is created. “Section *1070 170.08 [Florida Statutes] provides that a special assessment lien attaches to property at the time the governing board of the municipality equalizes and approves the special assessment by resolution, even if the improvements have not been completed _” Keenan at 227 ....
...reatment plant. The court noted: There is little specific statutory guidance regarding when a cause of action on a wrongful municipal special assessment accrues for purposes of the running of a statute of limitations and which statute is applicable. Section 170.08 provides that a special assessment lien attaches to property at the time the governing board of the municipality equalizes and approves the special assessment by resolution, even if the improvements have not been completed, as in this case....
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PBT Real Est., LLC v. Town of Palm Beach (11th Cir. 2021).

Published | Court of Appeals for the Eleventh Circuit

...as to the cost thereof, as to the manner of payment therefor, and as to the amount thereof to be assessed against each property so improved. Thirty days’ notice in writing of such time and place shall be given to such property owners. Fla. Stat. § 170.08, “Final consideration of special assessments; equalizing board to hear complaints and adjust assessments; rebate of difference in cost and assessment,” provides that, prior to any “final decision on whether to levy [a] special assessm...
...We think the District Court was mistaken on this point. Count III incorporates the “General Allegations” section of the complaint. The General Allegations, in turn, include citations to Article VII, Sections 6 and 9(b) of the Florida Constitution, as well as Florida Statutes §§ 170.01, 170.08, all of which deal with taxation and special assessments under Florida law....
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Ago (Fla. Att'y Gen. 1976).

Published | Florida Attorney General Reports

...en pursuant to Ch. 170, F. S.? SUMMARY: A special assessment lien attaches to real property subject to said lien at the time the governing body of the municipality equalizes and approves the special assessment by resolution or ordinance, pursuant to s. 170.08 , F. S., even if the improvements have not been completed. Your question is answered by the following discussion. Section 170.08 , F....
...ng body of the municipality, the assessments provided for in Ch. 170, F. S., stand confirmed as legal liens upon the property against which made. At the time the governing body approves and confirms the special assessments in the manner specified in s. 170.08 , F....
...nd are superior to existent mortgages and other private liens, regardless of priority of time, 29A Fla. Jur. Special Assessments s. 50, even if the improvements have not been completed. Also see Gailey v. Robertson, 123 So. 692 (Fla. 1929). Although s. 170.08 , F....

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