§ 2-8-160. Non-ad valorem assessments; enforcement of non-ad valorem assessments.

(a)

The process for the levy and collection of non-ad valorem assessments for the construction, reconstruction, acquisition, or maintenance of UPRD facilities and operation of the UPRD, its facilities and property may follow the procedures for levy provided in Chapter 170 or Chapter 197, Florida Statutes, and the procedures for collection provided in Chapter 170 or Chapter 197, Florida Statutes.

(b)

Non-ad valorem assessments authorized by the Act and this article shall constitute a lien on the property against which assessed from the date of imposition thereof until paid, coequal with the lien of state, county, municipal, and school board taxes. Such lien shall also include a reasonable attorney's fee for collection. 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 past or subsequent UPRD non-ad valorem assessments or installments of UPRD non-ad valorem assessments not appearing on any tax certificate, which lien may be enforced against such property as though no such sale thereof had been made.

(c)

Non-ad valorem assessments authorized by the Act and this article are non-ad valorem assessments as defined by Section 197.3632, Florida Statutes. The provisions of Sections 194.171, 197.122, 197.333, and 197.432, Florida Statutes, shall be applicable to UPRD non-ad valorem assessments certified for collection by the Manatee County Tax Collector with the same force and effect as if such statutory provisions were expressly set forth in this article.

(d)

The UPRD shall have the power to levy and collect non-ad valorem assessments authorized by Chapter 170, Florida Statutes. Any non-ad valorem assessment lien in favor of the UPRD may be foreclosed by the UPRD by foreclosure proceedings in the name of the UPRD in a court of competent jurisdiction as provided by general law in like manner as is provided in Chapter 170 or Chapter 173, Florida Statutes, and amendments thereto. The provisions of those chapters shall be applicable to such proceedings with the same force and effect as if those provisions were expressly set forth in this article. Any act required or authorized to be done by or on behalf of a municipality in foreclosure proceedings under Chapter 170 or Chapter 173, Florida Statutes, may be performed by such officer or agent of the UPRD as the board may designate. No lien shall be foreclosed against any political subdivision or agency of the state. Other legal remedies shall remain available.

(Ord. No. 18-29 , § 2(a), 8-2-18)