§ 2-8-159. Taxes; enforcement of taxes.

(a)

The Manatee County Property Appraiser's ownership records shall be the official property records for the UPRD. The tax collector for the UPRD shall be the Manatee County Tax Collector.

(b)

The assessment, levy, collection and enforcement of all taxes levied by the UPRD shall be at the same time and in like manner as county taxes, and the provisions of Florida Statutes relating to the sale of lands for unpaid and delinquent county taxes; the issuance, sale, and delivery of tax certificates for such unpaid and delinquent county taxes; the redemption thereof; the issuance to individuals of tax deeds based thereon; and all other procedures in connection therewith shall be applicable to the UPRD to the same extent as if such statutory provisions were expressly set forth herein. All UPRD taxes shall be subject to the same discounts as county taxes. The ad valorem tax provided for herein shall be in addition to county and all other ad valorem taxes provided for by law. The levy of ad valorem taxes shall be approved by referendum when required by the Act or state constitution. Pursuant to Article VII, Section 9 of the Florida Constitution, the maximum millage of taxation levied by the UPRD shall not exceed the millage approved by the owners whose property is subject to taxation in the referendum approving such ad valorem taxation.

(c)

All taxes provided for in this article shall become delinquent and bear penalties on the amount of such taxes in the same manner as county taxes.

(d)

All taxes provided for in this article, together with all penalties for default in the payment of the same and all costs in collecting the same, including a reasonable attorney's fee fixed by the court and taxed as a cost in the action brought to enforce payment, shall, from January 1 for each year the property is liable to assessment and until paid, constitute a lien of equal dignity with the liens for state and county taxes and other taxes of equal dignity with state and county taxes upon all the lands against which such taxes shall be levied. A sale of any of the real property within the UPRD for state and county or other taxes shall not operate to relieve or release the property so sold from the lien for subsequent UPRD taxes or installments of UPRD taxes, which lien may be enforced against such property as though no such sale thereof had been made. The provisions of Sections 194.171, 197.122, 197.333, and 197.432, Florida Statutes, shall be applicable to UPRD taxes with the same force and effect as if such provisions were expressly set forth in the ordinance.

(Ord. No. 18-29 , § 2(a), 8-2-18)