CopyCited 3 times | Published | District Court, M.D. Florida | 2003 U.S. Dist. LEXIS 20223, 2003 WL 22888975
...Chapter 190 authorizes the creation of independent special districts as an alternative method to manage and finance basic services for community development. These districts have the power to issue bonds and to levy both ad valorem taxes and non-ad valorem assessments. See Fla. Stat. §§
190.016,
190.021....
...Specifically, the Meadow Pointe CDD issued Series A and Series B Capital Improvement Revenue Bonds. In order to repay the revenue bonds, the Meadow Pointe CDD levied non-ad valorem benefit special assessments upon the owners of Meadow Pointe property pursuant to § 190.021(2)....
...However, until 1999, Chapter 190 was silent about the central issues in this case: (1) what time period do special assessments cover; (2) are they paid in advance or in arrears; and (3) what is the date a lien for those special assessments takes effect? In 1999, the Florida Legislature, realizing this problem, adopted § 190.021(9), which provides that special assessments: shall constitute a lien on the property against which assessed from the date of imposition thereof until paid, coequal with the lien of state, county, municipal, and school board taxes....
...ovisions of s.
197.363 or s.
197.3632, or in accordance with other collection measures provided by law. Chapter 190 also provides an efficient and effective method for levying and collecting special assessments using the county tax collectors. Under §
190.021, a CDD may certify the special assessment to the property appraiser who then enters the special assessment on the county tax rolls....
...xes. Alternatively, the CDD may choose to levy and collect the special assessments through §
197.3632, the "Uniform Method of Collection." In the present case, the Meadow Pointe CDD adopted the Uniform Method of Collection. The Uniform Method, like §
190.021, provides for the levying and collection of the special assessments through the county property appraisers and tax collectors....
...tes for unpaid special assessments and taxes). Although Akerman acknowledges the parties did not have the benefit of these opinions in January of 1993, it asserts that these opinions confirm the accuracy of Straley's advice. Akerman also argues that § 190.021(9), although added well after Straley's advice was given, supports its position....
...Akerman asserts that the term "from the date of imposition" means the date the special assessments are levied. Akerman contends that, under its theory, since special assessments collected pursuant to the Uniform Method are levied, or imposed, effective January 1, § 190.021(9) creates a lien date of January 1....
...year beginning January 1 like ad valorem taxes is tenable. The Court notes that it is the same interpretation reached by the Florida Department of Revenue and the Florida Attorney General's Office. But Akerman's theory that, prior to the adoption of § 190.021(9), all non-ad valorem special assessments were paid in arrears on a calendar year basis with a lien date of January 1 is incorrect....
...Special assessments are different from ad valorem taxes. The legislature specifically provided a January 1 lien date for ad valorem taxes, but was silent as to special assessments. Absent a specific statutory provision, special assessments do not have a lien date of January 1. Moreover, the addition of § 190.021(9) did not create a lien date of January 1 for all special assessments. The 1999 amendment, rather than provide a specific lien date, provides that special assessments shall constitute a lien "from the date of imposition." Section 190.021(9) does not define the term "imposition." The Court finds Akerman's contention that the "date of imposition" is equivalent to the "date of levy" persuasive....
...ethod are due on November 1, Chapters 190 and 197 still do not answer the critical question of what the appropriate proration of special assessments is absent the parties contracting for a specific proration. It appears that prior to the adoption of § 190.021(9), the special assessment would be due when imposed by appropriate vote of the CDD assessing authority, unless the district resolution, charter or bond authority provided another date....
...[3] The Court has jurisdiction pursuant to 28 U.S.C. § 1332. [4] The Court denied Akerman's motion to dismiss (Dkt.# 4) as moot on April 18, 2002. [5] The Court is not persuaded by Trout Creek's anecdotal evidence. [6] Had the Meadow Pointe CDD elected to levy ad valorem taxes under § 190.021(1), it would have followed this same process....
CopyCited 1 times | Published | Florida 2nd District Court of Appeal | 2008 WL 398811
...Consequently, the trial court ordered that Duck Dog forfeit its contractual deposit of $175,000. We reverse. FACTS Brownstar owned real property that formed part of the Heritage Community Development District. In October 2004, and pursuant to the statutory authority of sections 190.021-.022, Florida Statutes (2004), the District levied a special assessment on its property owners totaling $25,000,000 for infrastructure improvements....
...The creation of a lien upon real property is a matter of substantive law. See Hott Interiors, Inc. v. Fostock,
721 So.2d 1236, 1239 (Fla. 4th DCA 1998). Chapter 190 came into being in 1980. [1] In 1999, the legislature amended it to add subsection (9) to section
190.021, which provides in part that special assessments "shall constitute a lien on the property against which assessed from the date of imposition thereof until paid, coequal with the lien of state, county, municipal, and school board taxes." Ch....
...City of Boca Raton v. State,
595 So.2d 25, 29 (Fla.1992) (quoting Klemm v. Davenport,
100 Fla. 627,
129 So. 904, 907-08 (1930)). Ultimately, the special assessment is collected by the tax assessor or in accordance with other collection measures provided by law. §
190.021(9)....
CopyAgo (Fla. Att'y Gen. 2007).
Published | Florida Attorney General Reports
...lities for basic infrastructure of the district. These systems and facilities may include water management and control facilities, water supply, sewer, and wastewater management systems, bridges or culverts within the district, and district roads. 4 Section 190.021 , Florida Statutes, establishes a procedure for levying and collecting special assessments by the board of a community development district....
...rved. When the controlling law directs how a thing must be done, that is, in effect, a prohibition against its being done in any other way. 6 The levy and collection of special assessments by community development districts is authorized by sections
190.021 and
190.022 , Florida Statutes....
