§ 2-2-54. Special improvement assessment liens; payment of assessments.

(a)

Upon adoption of the special assessment roll, the board by resolution shall impose special assessment liens in favor of the county and may authorize the issuance of special assessment lien certificates. The resolution shall include the legal description of each lot or parcel of land subject to a special assessment lien, together with the amount of the lien according to the special assessment roll. An executed copy of the resolution shall be recorded promptly by the clerk of the board of county commissioners in the public records of the county. The resolution shall indicate when and in what manner the assessments are to be paid and shall also state that such special assessment liens are subject to modification in accordance with the provisions of section 2-2-59 hereof. All special assessment liens may be paid without interest if paid within thirty (30) days after the adoption of the resolution.

(b)

If not so paid, the special assessment lien shall bear interest from the date of adoption of the resolution, or as otherwise specified therein, at a rate not exceeding the maximum interest rate authorized by law and established in the resolution or, if bonds are issued pursuant to section 2-2-57.5 hereof, at a rate of interest at least one per cent above the county's borrowing costs. The special assessment liens may, in accordance with the resolution and only for capital outlay projects, be made payable in installments over a specified period not to exceed twenty (20) years. If any payment is not made when due, there may be charged, in addition to interest as provided herein, a penalty as allowed by law. If payment of special assessments is not made when due, the county may enforce collection thereof by any lawful means.

(Laws of Fla., Ch. 63-1582, § 5; Laws of Fla., Ch. 65-1883, § 2; Ord. No. 83-16, § 2, 3-29-83; Ord. No. 84-27, § 5, 10-11-84)