§ 21-136. Report of cost of improvement and assessment roll presented to board; advertisement; hearing; notice to owners of assessments; confirmation of assessment roll; recording of resolution and roll.

(a)

At a convenient and reasonable time after a contract shall have been made for the work, or if the work is ordered performed by county employees using county materials, at any meeting of the board of county commissioners, either before the issuance of bonds or thereafter, the county engineer and the clerk shall prepare and present to the board of county commissioners a report of costs of the improvement and assessment roll, showing the lots and lands assessed to pay the costs thereof, and the amount of the assessment as to each. The report of costs shall show:

(1)

The total costs of the improvement and incidental expenses;

(2)

That portion of the total costs chargeable to the lots and parcels of land, including real estate owned by the county and including real estate within the county limits abutting upon the improvements for which the assessment is made;

(3)

In the case of all improvements, the amount chargeable to all abutting property divided by the number of feet fronting or abutting upon the improvement.

(b)

The assessment roll shall show the number of feet of each lot or parcel of land fronting or abutting upon the improvement and the amount of the assessment as to each. The amount chargeable against each lot or parcel of land shall be computed according to the frontage in all cases. The board of county commissioners shall thereupon approve the report of costs and the assessment roll if the same shall be in proper form, and the same shall be placed on file in the office of the clerk of the circuit court, and, if, and only if, a contract has been made for the work, the assessment roll shall be advertised once each week for two (2) successive weeks in a newspaper of general circulation in the county, together with a notice to be signed by the clerk, setting forth that the assessment roll has been examined and approved by the board of county commissioners and that the board of county commissioners will sit upon a certain date and hour, not earlier than three (3) days from the final publication of such notice, for the purpose of hearing objections to such assessment roll. If, and only if, a contract has been made for the work, the clerk shall also mail to each person whose name and address may be known or reasonably ascertained, who is the owner of any lot, parcel or tract of land assessed, a notice (by first class mail) advising each of such owners of the specific amount of assessment made against each lot, parcel or tract of land so owned by such owner or owners, and informing such owner or owners of the place, date and hour of the hearing upon assessments as herein provided. At the time specified in such notice, or if the work is to be done or has been done by county employees using county materials, at any meeting of the board of county commissioners, the board of county commissioners shall meet and receive written objections of all interested persons to the assessment, the accuracy thereof and the amount thereof against any lot, parcel or tract of land owned by such interested persons. Then, or thereafter at an adjournment of such session then to be fixed and announced, or subsequent adjournment or adjournments, in each instance fixed and announced at the time of adjournment thereto, the board of county commissioners shall either annul, sustain or modify in whole or in part the specific assessment as indicated on the assessment roll, according to the special benefits which the board of county commissioners may determine each lot, parcel or tract of land has received, or will receive, on account of such improvement. If any property which may be chargeable under this article with special benefits by reason of such improvement shall have been omitted from the assessment roll, or assessment has not been made thereagainst, the board of county commissioners may place such property on the roll, and the proper apportionment of the costs of such improvement against the property. The board of county commissioners may thereupon confirm the roll, but shall not confirm any assessment in excess of the special benefits to the property and the assessment so confirmed shall be in proportion to the special benefits. If the assessment against any particular lot, parcel or tract of land shall be reduced by the board of county commissioners, then the board of county commissioners may authorize and require a reassessment for the improvement in order to absorb such reduction or reductions. In the event of a reassessment, such reassessment shall be made in accordance with the provision of this section, upon notice of hearing, and in all respects prescribed for the original specific assessment. Forthwith, and upon confirmation and approval of such assessment roll by the board of county commissioners, such assessment and each specific assessment shall be final and conclusive unless a suit in a court of proper jurisdiction be filed attacking such assessment in whole or in part, within ten (10) days after the confirmation and approval of such assessment by the board of county commissioners, in which event such assessment or assessments, or any specific assessment against any lot, parcel or tract of land so attacked, shall await the disposition of such suit or suits, and abide the ultimate decree or judgment of such court or courts concerning the same. When the assessment roll becomes final by the confirmation and approval of the board of county commissioners, the assessment roll and the resolution confirming and approving it shall be recorded in the office of the clerk of the circuit court. At any time within thirty (30) days after the assessment becomes final, the amounts apportioned and assessed against each parcel of land may be deposited with the clerk of the board of county commissioners for credit against the assessment as herein provided. It is the express intent of the board of county commissioners that if work is done or to be done by county employees with county materials that they may confirm the assessment roll at any time within thirty (30) days after completion of the work without any notice of whatsoever kind or nature.

(Code 1965, § 26-6; Laws of Fla. ch. 57-1645, § 6; Ord. No. 70-6, § 3, 5-21-70)