CopyCited 58 times | Published | Supreme Court of Florida
...her statutory authority. In addition, the premise that chapter 170 is not considered the exclusive means of making special assessments was reaffirmed last year when the legislature amended section
197.3631, Florida Statutes (1989), to read in part: "Section
197.3632 is additional authority for local governments to impose and collect non-ad valorem assessments supplemental to the home rule powers pursuant to ss....
CopyCited 21 times | Published | Supreme Court of Florida | 22 Fla. L. Weekly Supp. 231, 1997 Fla. LEXIS 590, 1997 WL 217408
...ke County, the city of Minneola, and the town of Lady Lake. This ordinance had the effect of consolidating all the county's previously created fire control districts into a single unit and authorized the collection of special assessments pursuant to section 197.3632, Florida Statutes (1993)....
CopyCited 18 times | Published | Supreme Court of Florida | 1999 WL 278107
...The fee is assessed only for the number of weeks between the time the improvements on the property are "substantially completed," and the next January 1 assessment. The ordinance provides that the fee will be collected by the uniform method for collection of non-ad valorem assessments established by section 197.3632, thus, as a special assessment on the ad valorem tax bill....
CopyCited 16 times | Published | Florida 1st District Court of Appeal | 1994 WL 33791
...minor reside in the homestead as a residence. On December 6, 1989, the County adopted a Resolution indicating its intent to collect the special assessments on the ad valorem tax bill, and invoking the statutory collection *42 method provided for in section
197.3632, Florida Statutes, and the related provisions of section
197.3635, Florida Statutes....
...e taxing unit within such area. NOTES [1] For organizational purposes, the adjudicatory portion of this opinion will be divided into subparts. [2] As a matter of clarification, special assessments, or non ad-valorem assessments as they are called by section 197.3632, Florida Statutes, are assessments against property which are not based on millage and which can become a lien on the homestead pursuant to Article X § 4 of the Florida Constitution. § 197.3632(1)(d), Fla....
...e, Lee, and Madison may not be changed by the Board of County Commissioners without the consent of the applicable city governing body." [5] The uniform non-ad valorem assessment procedure to affix assessments on the ad valorem tax bill, set forth in section 197.3632, Florida Statutes (1989) was not available until the tax bill of 1990 and therefore the ordinances provided an alternative collection method separate mailing of these special assessment bills....
CopyCited 7 times | Published | Florida 5th District Court of Appeal | 1996 WL 237385
...ke County, the city of Minneola, and the town of Lady Lake. This ordinance had the effect of consolidating all the county's previously created fire control districts into a single unit and authorized the collection of special assessments pursuant to section 197.3632, Florida Statutes (1993)....
CopyCited 5 times | Published | Florida 4th District Court of Appeal | 1999 WL 123532
...Lucie, for appellee/cross-appellant. GROSS, J. The primary issue we address in this case is whether the City of Port St. Lucie ("City") was authorized to use the uniform method for the levy, collection, and enforcement of non-ad valorem assessments set forth in section 197.3632, Florida Statutes (1997), to collect certain stormwater utility fees authorized by Chapter 403, Florida Statutes (1997). We hold that although the City had the authority to use the uniform method, its failure to follow the mandatory notice and hearing procedures of section 197.3632(4) precluded it from using that method of collection and enforcement during the years at issue in this case....
...From 1986-90, the City operated the stormwater utility as a typical utility which sent bills to property owners on a periodic basis. Beginning in the 1990/91 fiscal year, the City changed this procedure and began to use the uniform method for the levy, collection, and enforcement of non-ad valorem assessments set forth in section
197.3632, Florida Statutes (1997). Port St. Lucie Resolution No. 89-R70. Chapter 197 provides that delinquent assessments may be collected by the "issuance and sale of tax certificates and tax deeds for nonpayment." See §§
197.3632(8)(a),
197.432-197.562, Fla. Stat. (1997). The parties agree that the City complied with the procedural requirements of section
197.3632 for the 1990 tax year....
...point ... [was] not arbitrary, capricious, unreasonable or in direct conflict with Chapter 403." The judge concluded that the non-ad valorem assessments levied against Atlantic in 1995/96 and 1996/97 were valid and not violative of the provisions of section 197.3632, Florida Statutes (1997)....
...For these specific items, the court ordered a refund for the two tax years in question. Atlantic appealed and the City cross-appealed the final judgment entered on August 27, 1997. I Atlantic first argues that the City's stormwater utility may not use the method set forth in section 197.3632, Florida Statutes (1997), to collect its fees....
...n (section
101.151, Florida Statutes) and not with the wording of two subsections of the same statutory section. II Atlantic next argues that for assessments after the 1990/91 tax year, the City failed to follow the procedural safeguards required by section
197.3632 in order for the City to utilize the uniform method for the levy, collection, and enforcement of non-ad valorem assessments....
...995/96 $67 per ERU-Developed $74 per ERU-Undeveloped (Vacant lots charged 1.0 ERU) 1996/97 $69.48 per ERU-Developed $77.48 per ERU-Undeveloped (Vacant lots charged 1.0 ERU) Atlantic concedes that the City complied with the procedural requirements of section 197.3632 for the 1990/91 assessment, *19 but argues that the City was also required to comply with the statute in the later years when the fees were raised....
...The City contends that the notice and hearing provisions of the statute were inapplicable after the 1990/91 assessment. The City's stormwater utility system code provides for the establishment of the fee on an annual basis by resolution and does not establish a maximum fee. Section 197.3632(4) creates a procedural mechanism to give taxpayers notice of certain non-ad valorem assessments and the opportunity to be heard prior to the inclusion of the assessments on the annual tax notice....
...Under the statute, the City was required to provide written notice and a public hearing for those assessments levied after the 1990/91 tax year. Section
403.0893 permits the City to use the non-ad valorem levy, collection, and enforcement method "as provided for in chapter 197." Section
197.3632(4)(a) provides that a local government "shall adopt a non-ad valorem assessment roll at a public hearing" if one of the following applies: 1....
...ment. A "taxing statute should always be construed in the light most favorable to the taxpayer." Mikos v. Ringling Bros., Barnum & Bailey Combined Shows, Inc.,
497 So.2d 630, 632 (Fla.1986) (citations omitted). Applying this rule of construction, subsection
197.3632(4)(a)1 comes into play when the amount of an assessment is raised or the methodology for determining the assessment is changed from that which was approved at a previous public hearing set under the statute....
...w assessment was "levied for the first time" within the meaning of the statute, thereby triggering the notice and hearing provisions of the statute. This reading of the statute is supported by the contents of the notice of public hearing required by section 197.3632(4)(b)....
...result in a loss of title; a statement that all affected property owners have a right to appear at the hearing and to file written objections with the local governing board within 20 days of the notice; and the date, time, and place of the hearing. § 197.3632(4)(b), Fla....
...the financial propriety of the government project and evaluate the fiscal burden imposed on each taxpayer. The statute differentiates between the decision to use the non-ad valorem method of assessment and the actual levy of a particular assessment. Section 197.3632(3)(a) requires that the election to use the uniform method "for the first time" be by resolution adopted at a public hearing, after a notice published for four consecutive weeks prior to the hearing. It is illogical to read the different notice provisions of subsection (4) to apply to the same factual scenario as subsection (3)(a). In addition, section 197.3632(6) contemplates the situation where the notice provisions of subsection (4)(a) might be dispensed with: If the non-ad valorem assessment is to be collected for a period of more than 1 year or is to be amortized over a number of years...
...Vacant lots were to be assessed at .75 ERU's. There was no indication that the assessment was for multiple years. The subsequent assessments, which differed by their increased amount or method of computation, were "levied for the first time" within the meaning of section 197.3632(4)(a)1, such that compliance with the notice and hearing provisions of the statute were mandatory....
...sessment, which is not at issue, with the requirement that the City exercise its authority in compliance with statutory procedures concerning notice and the opportunity to be heard, if the City desires to use the method of collection provided for in section 197.3632. The code provision does not override section 197.3632(4) and give the City the power to perpetually increase non-ad valorem assessments without providing a notice and public hearing. The City asserts that section 197.3632(4)(c) permits the City to "increase the fees assessed on the affected properties based upon the benefits the City has provided or will provide to the stormwater system, without requiring another public hearing, so long as the rate ad...
...This issue had been specifically adjudicated in the bond validation proceeding. The statutory compliance issues raised in this case were not part of the proceedings that validated the utility revenue bonds. Because it failed to comply with the procedural requirements of section 197.3632(4), the City was precluded from collecting the stormwater fee by utilizing the uniform method for the collection and enforcement of non-ad valorem assessments....
CopyCited 5 times | Published | Florida 1st District Court of Appeal | 1998 WL 432766
...This case stems from a declaratory judgment action brought by appellant Escambia County when a dispute arose over the Escambia County Tax Collector's duties with regard to placing the County's special assessment for fire protection on the annual tax notice pursuant to the uniform collection method contained in section 197.3632, Florida Statutes....
...gment and granted summary judgment in favor of appellee. We reverse. In 1986 Escambia County created a municipal service benefit unit and imposed a special assessment on the benefitted properties within the unit to fund fire protection services. See 197.3632(1)(d), Fla....
...arch 1987. In subsequent years through the 1995-1996 fiscal year, the County annually adopted similar ordinances and collected the assessment via a March mailing. In 1995 the County decided to use the statutory uniform collection method contained in section 197.3632, Florida Statutes, to collect the fire protection special assessment for fiscal year 1996-1997 and initiated the appropriate procedures pursuant to section 197.3632 and Florida Administrative Code Chapter 12D-18....
...See §§
197.102(4),.322, Fla. Stat. A dispute arose, however, when the Tax Collector raised questions regarding whether the special assessment could be collected on the November 1996 annual tax notice. As a result, the County elected not to use the section
197.3632 procedure that year, but in response to one of the Tax Collector's concerns, the County changed its collection schedule by billing for the special assessment for the 1996-1997 fiscal year in December 1996 rather than March 1997. The County then timely initiated the statutory procedures for collection of the special assessment for the 1997-1998 fiscal year on the November 1997 tax notice pursuant to the section
197.3632 procedures....
...llect the special assessment in the November 1997 tax notice. The question directed to the lower court was whether the Tax Collector could refuse to place the special assessment on the tax notice when the County had complied with all requirements of section 197.3632 for collection of the special assessment on the annual tax notice....
...The parties entered into a stipulation of law and facts in which the parties agreed, among others, (1) that the County has authority to impose the special assessment, (2) that the County is authorized to use the uniform collection method contained in section 197.3632, and (3) that the County had complied with "[a]ll provisions of Section 197.3632, Florida Statutes, and Rule 12D-18, F[lorida] A[dministrative] C[ode], required to place the fire non-ad valorem assessment on the 1997-1998 ad valorem tax bill." Both parties moved for summary judgment on the issue of whether the Ta...
...taxes in arrears pursuant to a calendar-year methodology. The court concluded that "the Tax Collector's refusal to place the non-ad valorem assessments on the Tax Notice is not based upon the failure of the County to comply with any requirement [in section 197.3632 and Rule 12D-18]." The court held, however, that "the right to place and collect such non-ad valorem assessments on the ad valorem Tax Notice by the Tax Collector is not absolute" and "the Tax Collector has no duty or obligation to i...
...Fla. 82-95 (1982) ("Moreover, while an express power duly conferred may include implied authority to use means necessary to make the express power effective, such implied authority may not warrant the exercise of a substantive power not conferred."). Section 197.3632 prescribes the procedures with which the County must comply if it elects to use the uniform method of collection of its non-ad valorem assessment on the annual tax notice. See § 197.3632(3), (9), Fla....
...The statute, however, does not invest the Tax Collector with any discretion with regard to collecting the special assessment on the annual tax notice once the County elects to use this statutory uniform method for collection and complies with the statute's requirements. Rather, a tax collector's duty under section 197.3632 is wholly ministerial at that point, a conclusion confirmed by Florida Administrative Code Rule 12D-18.001, which implements section 197.3632. The rule explains that [i]t is the duty of the local government to determine, under law, whether an assessment levy is constitutional and may be collected as a lien. The duties of the property appraisers and tax collectors under section 197.3632, Florida Statutes, are ministerial and shall not be construed to authorize any levy....
...sment. Nevertheless, the Tax Collector acting in his official capacity has the ministerial duty of placing the County's assessment in this case on the annual tax notice upon the County's compliance with the uniform collection procedures contained in section 197.3632 and Florida Administrative Code Chapter 12-18....
CopyCited 3 times | Published | District Court, M.D. Florida | 2003 U.S. Dist. LEXIS 20223, 2003 WL 22888975
...nte property pursuant to §
190.021(2). [2] The bond documents required the Meadow Pointe CDD to collect the CDD special assessments through the Uniform Method for the Levy, Collection and Enforcement of Non-ad Valorem Assessments as provided for in §
197.3632, Fla....
...position thereof until paid, coequal with the lien of state, county, municipal, and school board taxes. These non-ad valorem assessments may be collected, at the district's discretion, by the tax collector pursuant to the provisions of s.
197.363 or s.
197.3632, or in accordance with other collection measures provided by law....
...on the county tax rolls. The special assessment is then collected and enforced by the tax collector in the *1286 same manner and at the same time as county taxes. 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....
...nd entities to operate in a fiscally sound manner. D. Akerman's Position Akerman argues that the advice Straley gave in 1993 concerning the proper method to prorate the Meadow Pointe CDD special assessments was correct. Akerman bases its argument on § 197.3632(8)(a) of the Florida Statutes, which states: Non-ad valorem assessments collected pursuant to this section shall be subject to all collection provisions of this chapter, including provisions relating to discount for early payment, prepaym...
...ficates and tax deeds for nonpayment. Akerman also notes that Fla. Stat. § 197.021(2), provides that assessments "shall be a lien on the property against which assessed until paid and shall be enforceable in like manner as county taxes." Based on §§ 197.3632(8)(a) and 197.021(2), Akerman asserts that all non-ad valorem assessments, including the Meadow Pointe CDD special assessments, are subject to the exact same collection provisions as ad valorem taxes....
...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. Section
197.3632(1)(a) defines the term "levy" to mean "the imposition *1289 of a non-ad valorem assessment." But the Court rejects Akerman's theory that all special assessments, once levied, are entitled to a January 1 lien date. If the Florida Legislature had intended to create a January 1 lien date for all special assessments, they could have specifically done so. See §
190.024, Fla. Stat. [9] Additionally, Akerman's theory conflicts with the plain language of §
197.3632. Section
197.3632(4)(a) requires that the special district adopt the non-ad valorem assessments at a public hearing held between June 1 and September 15 under four circumstances. One of those circumstances is when the non-ad valorem assessment is levied for the first time. See §
197.3632(4)(a)(1), Fla. Stat. Section
197.3632(4)(b) requires that the special district provide notice of the public hearing by United States Mail to each person owning property that is subject to the special assessment at least 20 days prior to the public hearing. Section
197.3632(4)(b) also requires that the notice contain "the total amount to be levied against each parcel" (emphasis added). Section
197.3632(8)(b) states that within 30 days of the public hearing, "any person having any right, title or interest in any parcel against which an assessment has been levied may elect to prepay the same in whole" (emphasis added). The plain language of §
197.3632 indicates that the act of "levying" the special assessments occurs at the public hearing, which must take place between June 1 and September 15. There is no statutory provision that makes the levying "effective" on any other date. Therefore, Akerman's theory that all special assessments are given a January 1 lien date cannot be harmonized with §
197.3632....
CopyCited 2 times | Published | United States Bankruptcy Court, M.D. Florida | 16 Fla. L. Weekly Fed. B 137, 50 Collier Bankr. Cas. 2d 1274, 2003 Bankr. LEXIS 526, 2003 WL 21289984
...It is enforceable in like manner as a state, county, municipal, or school board tax. Fla. Stat. §
190.021(3). Both the benefit special assessments and the maintenance special assessments are non-ad valorem assessments. As such, they may be collected at the CID's discretion by the tax collector pursuant to Section
197.363 or Section
197.3632 of the Florida Statutes, or in accordance with other collection measures as provided for by law....
CopyPublished | Supreme Court of Florida | 2015 WL 5996764
...ough the Uniform Collection method, was introduced into evidence as Exhibit ‘5.’ ” Section Twenty-One of the final judgment reiterated that the assessments must be collected pursuant to the “Uniform Collection method as set forth in Sections
197.3632 and
197.3635, Florida Statutes,” and will be collected annually on the same bill as property taxes....
...the documents, the circuit court did state in the amended final judgment that “[t]he Program Special Assessments levied and imposed against affected real property must be collected pursuant to the Uniform Collection method as set forth in Sections
197.3632 and
197.3635, Florida Statutes, pursuant to which non-ad valorem assessments áre collected annually over a period of years- on the same bill as property taxes.” The master bond resolution also states that the assessments shall be collecte...
...Section
163.08(4), Florida Statutes, expressly provides in pertinent part that “[c]osts incurred by the local government for such purpose may be collected as a *1269 non-ad valorem assessment. A non-ad valorem assessment shall be collected pursuant to s.
197.3632....” §
163.08(4), Fla. Stat. (2014) (emphasis added). Thus, the assessments in this bond validation are mandated by statute to be collected under the “uniform method” provided in chapter 197, Florida Statutes, Section
197.3632(8)(a), Florida Statutes, does not provide for judicial foreclosure as a remedy, but states that non-ad valorem assessments collected pursuant to the section shall be subject to all collection provisions of the chapter, “including ... penalty for delinquent payment, and issuance and sale of tax certificates and tax deeds for nonpayment.” §
197.3632(8)(a), Fla....
CopyPublished | Supreme Court of Florida
...cial non-ad
valorem assessments. Section
163.08, Florida Statutes, under which FDFC seeks
to pledge the assessments for repayment, sets forth specific requirements for
collection of assessments limited to the “uniform method” of collection in section
197.3632, Florida Statutes....
...collected through the Uniform Collection method, was introduced into evidence as
Exhibit ‘5.’ ” Section Twenty-One of the final judgment reiterated that the
assessments must be collected pursuant to the “Uniform Collection method as set
forth in Sections
197.3632 and
197.3635, Florida Statutes,” and will be collected
annually on the same bill as property taxes.
- 11 -
As to the authority for imposition of assessments, the final judgment stated,
...
...“foreclosure” from the documents, the circuit court did state in the amended final
judgment that “[t]he Program Special Assessments levied and imposed against
affected real property must be collected pursuant to the Uniform Collection method
as set forth in Sections
197.3632 and
197.3635, Florida Statutes, pursuant to which
non-ad valorem assessments are collected annually over a period of years on the
same bill as property taxes.” The master bond resolution also states that the
assessments shall be collect...
...Section
163.08(4), Florida Statutes, expressly provides in pertinent part that
“[c]osts incurred by the local government for such purpose may be collected as a
non-ad valorem assessment. A non-ad valorem assessment shall be collected
pursuant to s.
197.3632 ....
...t installments, if
necessary.”
- 20 -
Thus, the assessments in this bond validation are mandated by statute to be
collected under the “uniform method” provided in chapter 197, Florida Statutes.
Section 197.3632(8)(a), Florida Statutes, does not provide for judicial
foreclosure as a remedy, but states that non-ad valorem assessments collected
pursuant to the section shall be subject to all collection provisions of the chapter,
“including . . . penalty for delinquent payment, and issuance and sale of tax
certificates and tax deeds for nonpayment.” § 197.3632(8)(a), Fla....
CopyPublished | Supreme Court of Florida | 40 Fla. L. Weekly Supp. 520, 2015 Fla. LEXIS 2116, 2015 WL 5727810
...,
property owners agree to the imposition of non-ad valorem assessments on the
benefitted property. The PACE Act requires these non-ad valorem assessments to
be collected on the tax bill pursuant to the uniform method of collection authorized
by section 197.3632, Florida Statutes....
...Section 17 of the financing agreement, which governs assignment of the
agreement, also references Clean Energy’s “right to pursue judicial foreclosure of
the Assessment lien.”
-5-
pursuant to the uniform collection method set forth in Section 197.3632, Florida
Statutes.”
The circuit court then ruled that the Broward County residents lacked
standing because they had been voluntarily dismissed from the case....
...1994).
In this case, the financing agreement’s references to judicial foreclosure are
inconsistent with its requirement—and Florida law—that collection of non-ad
valorem assessments must be accomplished pursuant to chapter 197’s uniform
method. See generally § 197.3632, Fla....
...certificates and, ultimately, tax deeds if assessments are not paid); see also §
163.08(4), Fla. Stat. (providing that financing costs for qualifying PACE program
improvements “may be collected as a non-ad valorem assessment[, which] shall be
collected pursuant to s.
197.3632”)....
CopyAgo (Fla. Att'y Gen. 1989).
Published | Florida Attorney General Reports
pursuant to s.
197.363, F.S. (1988 Supp.). Section
197.3632(1)(d), F.S. (1988 Supp.), defines "[n]on-ad
CopyPublished | Supreme Court of Florida | 32 Fla. L. Weekly Supp. 283, 2007 Fla. LEXIS 959, 2007 WL 1556689
...05-72 (October 17, 2005) (Tigertail Bond Resolution); and Marco Island, Fla., Resolution No. 05-69 (October 17, 2005) (Intent Resolution setting forth the City’s intent to collect the assessments under the uniform method of collecting non-ad valorem assessments as authorized by section 197.3632, Florida Statutes (2005))....
CopyPublished | Florida 2nd District Court of Appeal | 2010 Fla. App. LEXIS 7517, 2010 WL 2145479
...bases that: (1) the parcels in question were exempt because they constituted common elements within residential subdivisions; (2) the parcels would not receive any benefits from the services provided by the NPRDD; and (3) NPRDD failed to comply with section 197.3632, Florida Statutes (2008), when it provided notice of the proposed assessments....
CopyAgo (Fla. Att'y Gen. 1990).
Published | Florida Attorney General Reports
service taxing united created for that purpose. Section
197.3632, F.S., allows local governments authorized
CopyAgo (Fla. Att'y Gen. 1999).
Published | Florida Attorney General Reports
garbage collection and use the provisions of section
197.3632, Florida Statutes, to levy, collect and enforce
CopyAgo (Fla. Att'y Gen. 1990).
Published | Florida Attorney General Reports
...Are stormwater utility fees imposed by the City of Orlando pursuant to s.
403.0893 , F.S., service charges for purposes of s.
197.363 , F.S.? 3. Are stormwater utility fees imposed by the City of Orlando pursuant to s.
403.0893 , F.S., non-ad valorem assessments as defined in s.
197.3632 , F.S.? 4....
...403.0893 (1), F.S., is not a user charge for purposes of s.
197.363 , F.S. Based upon the foregoing, I am of the opinion that the stormwater utility fees imposed by the City of Orlando pursuant to s.
403.0893 (1), F.S., are being imposed as special assessments. Question Three Section
197.3632 (1)(d), F.S., defines "Non-ad valorem assessment" to mean "only those assessments which are not based upon millage and which can become a lien against a homestead as permitted in s. 4, Art. X of the State Constitution." This office has previously stated that service or user charges do not qualify as non-ad valorem assessments as defined in s.
197.3632 , F.S., since such charges cannot become a lien against homestead as permitted in s....
...Thus, such charges, if properly imposed as such, would appear to constitute an assessment which is not based upon millage which can become a lien against a homestead. 16 Such charges, therefore, would qualify as "non-ad valorem assessments" as defined in s. 197.3632 (1)(d), F.S....
CopyPublished | Florida 4th District Court of Appeal | 2002 Fla. App. LEXIS 8533, 2002 WL 1332719
...y. We held the storm-water utility non-ad valorem assessments for all tax-years after 1990/91, which were increased and/or modified from the initial assessment (in 1990/91), were invalid for failure to follow the strict notice procedures required by section 197.3632(4), Florida Statutes (1997)....
...Meanwhile, in 1997, plaintiff class Zlinkoff et al., of which Atlantic Gulf was not a member, instituted suit challenging the validity of the same stormwater utility assessments, for the tax years 1993/94-1997/98. As we held in Atlantic Gulf, these assessments are invalid for failure to abide by the notice requirements of section 197.3632(4)....
CopyAgo (Fla. Att'y Gen. 2002).
Published | Florida Attorney General Reports
and enforcement of special assessments under section
197.3632, Florida Statutes. You state that a storm
CopyAgo (Fla. Att'y Gen. 1994).
Published | Florida Attorney General Reports
incurred under this section. . . . (e.s.) Section
197.3632, Fla. Stat. (1993), provides a uniform method
CopyAgo (Fla. Att'y Gen. 1995).
Published | Florida Attorney General Reports
method which is authorized by law . . . . Section
197.3632 is additional authority for local governments
CopyAgo (Fla. Att'y Gen. 1994).
Published | Florida Attorney General Reports
...Lucie County, you ask substantially the following questions: 1. Does a non-ad valorem assessment which is levied by a municipal service benefit unit created by a county and which is collected in annual installments using the uniform method of collection pursuant to section
197.3632 , Florida Statutes, constitute a "lien of record held by a governmental unit" for purposes of section
197.582 (2), Florida Statutes? 2. Does the total unpaid assessment principal under a municipal service benefit unit which is collected pursuant to section
197.3632 , Florida Statutes, constitute a lien of record held by a governmental unit for purposes of distributing excess monies bid at a tax deed sale pursuant to section
197.582 (2), Florida Statutes? 3....
...em assessments, or the nonpayment of both ad valorem taxes and non-ad valorem assessments. From the information provided to this office, it appears that the county has chosen to use the uniform method of collection of special assessments provided in section 197.3632 , Florida Statutes....
...record, the statute directs the clerk to distribute such monies to the governmental units on a pro rata basis. You ask whether the non-ad valorem assessment levied by the county and collected in annual installments using the procedures set forth in section
197.3632 , Florida Statutes, constitute a "lien of record held by a governmental unit" for purposes of section
197.582 , Florida Statutes, and if so, whether the entire assessment, even though payment is spread over several years, constitutes such a lien. Section
197.3632 , Florida Statutes, offers to governmental entities greater assurance in the levy, collection and enforce-ment of non-ad valorem assessments....
...hose assessments which are not based upon millage and which can become a lien against a homestead as permitted by s. 4, Art. X of the State Constitution." 4 While non-ad valorem assessments may be collected by procedures other than those in sections
197.3632 and
197.3635 , Florida Statutes, the use of alternative collection procedures "shall not require the tax collector or property appraiser to perform those services provided in ss.
197.3632 and
197.3635 ." 5 Subsection (8)(a) of section
197.3632 , Florida Statutes, provides: Non-ad valorem assessments collected pursuant to this section shall be subject to all collection provisions of this chapter, including provisions relating to discount for early payment, prepayment by ins...
...ted to be paid off in installments. Thus, when the entire assessment is levied against the real property and the enabling ordinance contains an acceleration clause, it appears that the entire recorded non-ad valorem assessment, collected pursuant to section
197.3632 , Florida Statutes, would be a "lien of record held by a governmental unit" for purposes of section
197.582 (2), Florida Statutes....
...a new, complete, paramount title free from all prior rights and titles of private persons, provided the underlying tax assessment was valid. 15 However, there are a number of county and municipal assessments, some of which are collected pursuant to section 197.3632 , Florida Statutes, that are specifically exempted....
...Stat., identifies an additional method of collecting ad valorem taxes by prepayment of the estimated ad valorem tax in quarterly installments, at the taxpayer's election. Because collection of non-ad valorem assessments made under the uniform procedure contained in s. 197.3632 , Fla. Stat., may utilize all collection procedures contained in Ch. 197 , Fla. Stat., see, s. 197.3632 (8), Fla....
...Lucie County Code of Ordinances (Code), which is the general enabling legislation allowing the county to create multiple service taxing or benefit units and to levy assessments, this section does not specify how the assessments are to be levied against the subject property. 3 Section 197.3632 , Fla. Stat., was created by Ch. 88-130, s. 69, and Ch. 88-216, s. 7, Laws of Fla., which became effective October 1, 1989. 4 Section 197.3632 (1)(d), Fla....
...Const., provides that homestead properties, as defined therein, may be subject to liens for payment of taxes and assessments. See also, Op. Att'y Gen. Fla. 90-39 (1990) and Op. Att'y Gen. Fla. 90-47 (1990), which address various charges levied by county and municipal authorities that may be collected pursuant to s.
197.3632 , Fla. Stat. 5 See, s.
197.3631 , Fla. Stat., which was created during the same legislative session as s.
197.3632 , Fla. Stat. See, Ch. 88-216, s. 6, Laws of Fla. 6 See, s.
197.3632 (7), Fla....
CopyAgo (Fla. Att'y Gen. 1992).
Published | Florida Attorney General Reports
Mr. Jon M. Henning City Attorney City of Sunrise QUESTION: Is the City of Sunrise authorized to use the uniform method for the collection of non-ad valorem assessments prescribed in s. 197.3632 (3)(a), F.S., to collect special assessments it has imposed pursuant to Ch. 170 , F.S.? SUMMARY: The City of Sunrise is authorized to collect capital project assessments by the method prescribed in s. 197.3632 , F.S., when such assessments have previously been collected pursuant to another method....
...he improvements. 8 Pursuant to s.
170.09 , F.S., such special assessments "shall remain liens, coequal with the lien of all state, county, district, and municipal taxes, superior in dignity to all other liens, titles, and claims, until paid . . . ." Section
197.3632 (3)(a), F.S., provides that local governments, including municipalities, 9 which are authorized to impose non-ad valorem assessments may elect to use the uniform method prescribed by Ch....
...t homestead property. It is axiomatic that taxes can be levied, assessed and collected only in the manner set forth by statute. 12 It is clear that a municipality is statutorily authorized to collect special assessments pursuant to the provisions of s. 197.3632 , F.S. The issue here is whether the method of collecting a special assessment may be altered during the term of payment for the improvements. Section 197.3632 (9)(a), F.S., provides in part that: A local government may elect to use the uniform method of collecting non-ad valorem assessments as authorized by this section for any capital project assessment levied pursuant to general or speci...
...(e.s.) Thus, the statute clearly contemplates the use of this collection method for capital project assessments 13 levied prior to January 1, 1990, or which were previously collected using some other method. When a statute sets forth exceptions, such as that provided in s. 197.3632 (9)(a), F.S., no others may be implied to be intended....
...Therefore, for special assessments previously collected by another method, only those special assessments imposed by the city for capital project assessments may now be collected by the method prescribed by s.
197.3635 , F.S. Thus, it is my opinion that the City of Sunrise may utilize the method set forth in s.
197.3632 , F.S., to collect those special assessments levied 14 by the city pursuant to Ch....
...rmined and prorated according to the foot frontage of the respective properties specially benefited by said improvement, or by such other method as the governing body of the municipality may prescribe. 9 "Local government" is defined for purposes of s.
197.3632 (1)(b), F.S., to mean "a county, municipality, or special district levying non-ad valorem assessments." 10 And see , s.
197.3631 , F.S., which provides in part that: Non-ad valorem assessments as defined in s.
197.3632 may be collected pursuant to the method provided for in ss.
197.3632 and
197.3635 . Non-ad valorem assessments may also be collected pursuant to any alternative method which is authorized by law, but such alternative method shall not require the tax collector or property appraiser to perform those services as provided for in ss.
197.3632 and
197.3635 . 11 Section
197.3632 (1)(d), F.S. 12 See , Walter E. Heller Company Southeast, Inc. v. Williams
450 So.2d 521 (3 D.C.A. Fla., 1984), petition for rev. den .,
462 So.2d 1108 (Fla. 1985). 13 A "[c]apital project assessment" is defined by s.
197.3632 (1)(g), F.S., to mean "a non-ad valorem assessment levied to fund a capital project, which assessment may be payable in annual payments with interest, over a period of years." 14 Pursuant to s....
CopyPublished | United States Bankruptcy Court, M.D. Florida | 2001 Bankr. LEXIS 1763, 2001 WL 1755341
...nues from Special Assessments levied by the District against benefited properties. "Special Assessments" are defined in the Trust Indenture as follows: The net proceeds derived from the levy and collection of non ad valorem assessments as defined in Section 197.3632, Florida Statutes, levied against the properties located on the District Lands that are specially benefited by the acquisition and construction of the Project, including the interest and penalties on such Special Assessments, pursuan...
