§ 2-27-16. Schedule of special assessments.

The assessment procedures and amounts, as set forth herein, represent the manner to be followed and the maximum allowable rates which shall be charged by the district. For assessment purposes, all property within the district shall be divided into three (3) general classifications: vacant parcels, residential parcels, and commercial/industrial parcels.

(1)

Vacant parcels shall include all parcels which are essentially undeveloped and are usually classified by the property appraiser as use code types 00, 10, 40, 99, and 50 through 69. The maximum annual assessment for these parcels shall be:

(a)

Vacant platted lot (use code 00): Twenty-five dollars ($25.00) per lot.

(b)

Unsubdivided acreage (use codes 50 through 69 and 99): Thirty-five cents ($0.35) per acre or fraction thereof, except that not more than five hundred dollars ($500.00) shall be assessed against any one parcel.

(c)

Vacant commercial and industrial (use codes 10 and 40) shall be assessed as a platted lot or unsubdivided acreage, as applicable.

Whenever a residential unit is located on a parcel defined herein as vacant, the residential lot shall be considered as one lot or one acre, with the balance of the parcel being assessed as vacant land in accordance with the schedule herein.

Whenever an agricultural or commercial building or structure is located on a parcel defined herein as vacant, the building and/or structure shall be assessed in accordance with the schedule of commercial/industrial assessments.

(2)

Residential parcels shall include all parcels which are developed for residential purposes and are usually classified by the property appraiser as use code types 01 through 08 and 28. All residential parcels shall be assessed by the number of dwelling units per parcel. Surcharges may be assigned by the district for dwelling units located on the third or higher floors. The maximum annual assessment for these parcels shall be:

(a)

Single-family residential (use code 01) shall be assessed per dwelling unit as follows:

First one thousand (1,000) square feet: One hundred fifty-two dollars ($152.00).

Per square foot over one thousand (1,000) square feet: Twenty cents ($0.20).

(b)

Condominium residential (use code 04) shall be assessed per dwelling unit as follows:

First one thousand (1,000) square feet: One hundred fifty-two dollars ($152.00).

Per square foot over one thousand (1,000) square feet: Twenty cents ($0.20).

(c)

Residential and condominium building improvement hazards class The improved hazard rating to all or part of the buildings or structure if they are equipped with complete internal fire suppression facilities shall be discounted to a one thousand (1,000) square-foot base of one hundred thirty-five dollars and fifty cents ($135.50) and all square footage over one thousand (1,000) square feet shall be discounted to a square foot price of eighteen cents ($0.18) per square foot over the one thousand (1,000) square-foot base.

(d)

Mobile homes (use code 02) shall be assessed per unit as follows:

First one thousand (1,000) square feet: One hundred fifty-two dollars ($152.00).

Per square foot over one thousand (1,000) square feet: Twenty cents ($0.20).

(e)

Multifamily residential (use codes 03 and 08), cooperatives (use code 05), retirement homes (use code 06), and miscellaneous residential uses (use code 07) shall be assessed per dwelling unit as follows:

First one thousand (1,000) square feet: One hundred seventy-five dollars ($175.00).

Per square foot over one thousand (1,000 square feet: Twenty cents ($0.20).

(f)

Any other residential unit, including, but not limited to, the residential portions of mixed uses (use code 12) and mobile home or travel trailer parks regulated by Chapter 513, Florida Statutes, (use code 28), shall be assessed per dwelling unit or available rental space, as applicable as follows:

First one thousand (1,000) square feet: One hundred dollars ($100.00).

Per square foot over one thousand (1,000 square feet: Twenty cents ($0.20).

(3)

Commercial/industrial parcels shall include all other developed parcels which are not included in the residential category as defined above. All commercial/industrial parcels shall be assessed on a square footage basis for all buildings and structures in accordance with the following schedule and hazard classification. The district may or may not vary the assessment by hazard classifications as set forth herein.

The base assessment for all buildings and structures for the first one thousand (1,000) square feet on a parcel shall be assessed at five hundred dollars ($500.00).

The schedule for all square footage above one thousand (1,000) square feet is as follows; provided, however, that the district may grant an improved hazard rating to all or a part of the buildings and/or structures if they are equipped with complete internal fire suppression facilities:

Category	Use Codes
Mercantile (M)	11-16, 29	$0.20
Business (B)	17-19, 22-26, 30, 36	$0.20
Assembly (A)	21, 31-35, 37-39, 76, 77, 79	$0.20
Factory/Industrial (F)	41, 44-47	$0.20
Storage (S)	20, 27, 28, 49	$0.20
Hazardous (H)	42, 43, 48	$0.20
Institutional (I)	70, 73-75, 78	$0.20

 

Whenever a parcel is utilized for multiple hazard classifications, the district may vary the assessment in accordance with actual categories.

The base assessment for recreational vehicle parks regulated under Chapter 513 Florida Statutes, will be five hundred dollars ($500.00) for the first one thousand (1,000) square feet for all buildings, structures and net rental spaces. The schedule for all square footages over one thousand (1,000) square feet shall be twenty cents ($0.20) per square foot. Agriculture storage buildings located on parcels that are bona fide commercial agriculture, as determined by the property appraiser's office, shall be assessed at forty-five dollars ($45.00) per building.

Beginning January 1, 2008, the maximum rates provided herein shall be increased five (5) percent each year.

(Ord. No. 07-56, §§ 1, 2, 5-8-07)