§ 2-27-5. Authority to levy special assessments.

(1)

Said district shall have the right, power, and authority to levy special assessments against the taxable real estate lying within its territorial bounds in order to provide funds for the purpose of the district. The rate of such assessments shall be fixed by a resolution of the board of commissioners, but shall in no event exceed the amounts set forth in section 2-27-16.

(2)

The board of commissioners is authorized to recover its expenses for responding to emergency calls by charging the person or persons responsible for the emergency call. Prior to undertaking any actions to recover its expenses, the board of commissioners shall adopt by resolution a reasonable schedule of charges for its emergency services and responses, including, but not limited to the fighting of fires occurring in motor vehicles or rail cars, including engines, the provision of responses to incidents involving the spillage or securing of hazardous materials, the fighting of fires occurring in or at refuse dumps or as a result of an illegal burn, search and rescue operations, and emergency medical services connected to such emergency responses when emergency medical transport service is not provided. It is further provided that the Myakka City Fire Control District shall have a lien upon the real or personal property which generates or is responsible for the district's emergency response for the charges so assessed. Said lien shall be perfected by recording a notice of same in the public records of Manatee County, or other appropriate jurisdiction.

(3)

The district shall provide to the county property appraiser a notice of fire tax rates as adopted by resolution not later than June 1 of each year. The county property appraiser shall then furnish to the commissioners of the district a tax roll covering all taxable properties with the tax rate levy placed on each parcel of property by July 1, which tax roll is consistent with and as set forth by Section 193.1142, Florida Statutes. Not later than twenty-one (21) days after receipt of the tax roll from the county property appraiser, the district shall return the tax roll, having first checked and noted any corrections or adjustments to the fire tax levy against each parcel of property.

(4)

Prior to adopting a rate of assessment as required in subsection (3), the board of commissioners of the district shall properly advertise and hold a public hearing with respect to the proposed rate of assessment. At such hearing, any property owner in the district shall have the right to file written protest and/or to testify at such hearing regarding the proposed rate of assessment. After due consideration of all comments or protests, the board of commissioners shall adopt a resolution specifying the rate of assessment on all taxable property.

(5)

The board of commissioners of the district shall, not earlier than thirty (30) days nor later than forty-five (45) days after the mailing of the notice of proposed property taxes as required by Section 194.011(1), Florida Statutes, hold a properly advertised public hearing to hear appeals from any property owner in the district with respect to the method of calculation or the amount of fire tax levied against a parcel of land. Within twenty (20) calendar days of the conclusion of the public hearing to hear appeals, the board of commissioners of the district shall notify all concerned parties and the county property appraiser in writing of its decision. The decision shall include reasons for granting or denying the appeal.

(6)

The county property appraiser shall then include the assessments thus made by the board of commissioners of the district in the Manatee County tax roll and the same shall be collected in the manner and form as is provided for the collection of county taxes and paid over by the county tax collector to the board of commissioners.

(7)

Such special assessments shall be a lien upon the land so assessed along with the county taxes assessed against the same until said assessments have been paid, and, if the same become delinquent, shall be considered a part of the county tax subject to the same penalties, fees, and remedies for enforcement and collection, and shall be enforced and collected, as provided by the laws of the State of Florida for the collection of such taxes.

(Ord. No. 07-56, §§ 1, 2, 5-8-07)