§ 18-217. Definitions.

As used in this article, the following words and terms shall have the following meanings, unless the context clearly otherwise requires:

Annual rate resolution means the resolution described in section 18-242 hereof, establishing the rate at which a road maintenance assessment for a specific fiscal year will be computed.

Assessable property means all parcels of land shown on the Assessment Roll that are subject to a road maintenance assessment for an improvement, service, facility or program identified in the initial assessment resolution.

Assessment coordinator means the person designated by the county to administer the road maintenance assessment service or program identified in the initial assessment resolution, or such person's designee.

Assessment roll means the special assessment roll relating to a road maintenance assessment approved by a final assessment resolution pursuant to section 18-240 hereof or an annual rate resolution pursuant to section 18-242 hereof.

Benefit unit means the hidden waters roads municipal service benefit unit established and created by this article, and any expansions or contractions pursuant to the terms and provisions hereof.

Board means the Board of County Commissioners of Clay County, Florida.

Clerk means the Clerk of the Circuit Court of Clay County, ex officio Clerk of the Board.

County manager means the chief executive officer of the county.

Final assessment resolution means the resolution described in section 18-240 hereof which shall confirm, modify or repeal the initial assessment resolution and which shall be the final proceeding for the imposition of a road maintenance assessment.

Fiscal year means that period commencing October first of each year and continuing through the next succeeding September thirtieth, or such other period as may be prescribed by law as the fiscal year for the county.

Governmental property means any property, real or personal, owned by any governmental entity or agency thereof, whether federal, state or local, and whether situated or located within or without the benefit unit.

Initial assessment resolution means the resolution described in section 18-236 hereof which shall identify the improvements, services, facilities, or programs to be assessed and be the initial proceeding for the imposition of a road maintenance assessment.

Maximum assessment rate means the maximum rate of assessment established by the final assessment resolution for the improvements, services, facilities, or programs identified in the initial assessment resolution.

Ordinance means this Hidden Waters Roads Assessment Ordinance.

Owner means the person reflected as the owner of assessable property on the tax roll.

Person means any individual, partnership, firm, organization, corporation, association or any other legal entity, whether singular or plural, masculine or feminine, as the context may require.

Property appraiser means the property appraiser of the county.

Road maintenance assessment means a non-ad valorem assessment lawfully imposed by the county against assessable property to fund all or any portion of the service cost for those roadway and appurtenant drainage improvements, services, facilities, and programs that possess a logical relationship to the value, use, or characteristics of property identified in the initial assessment resolution.

Service cost means the amount necessary in any fiscal year to fund the provisions of an identified improvement, service, facility or program which provides a special benefit to assessable property and shall include, but not be limited to: (a) the cost of physical construction, reconstruction or completion of any required facility or improvement, together with costs of subsequent annual maintenance; (b) the costs incurred in any required acquisition or purchase; (c) the cost of all labor, materials, machinery and equipment; (d) the cost of fuel, parts, supplies, maintenance, repairs and utilities; (e) the cost of computer services, data processing and communications; (f) the cost of all lands and interests therein, leases, property rights, easements and franchises of any nature whatsoever; (g) the cost of any indemnity or surety bonds and premiums for insurance; (h) the cost of salaries, volunteer pay, workers' compensation insurance or other employment benefits; (i) the cost of uniforms, training, travel and per diem; (j) the cost of construction plans and specifications, surveys and estimates of costs; (k) the cost of engineering, financial, legal and other professional services; (l) all costs associated with the structure, implementation, collection and enforcement of the road maintenance assessments, including any service charges of the clerk, tax collector or property appraiser and amounts necessary to off-set discounts received for early payment of road maintenance assessments pursuant to the uniform assessment collection act or pursuant to road maintenance assessments collected pursuant to section 18-257 herein; (m) all other costs and expenses properly attributable to the acquisition, provision or construction of the improvement, service, facility, or program to be funded by the road maintenance assessment, and such other expenses as may be necessary or incidental to any related financing authorized by the board; (n) a reasonable amount for contingency and anticipated delinquencies and uncollectible road maintenance assessments; and (o) reimbursement to the county or any other person, firm or corporation for any moneys advanced for any costs incurred by the county or such person, firm or corporation in connection with any of the foregoing items of cost.

Tax collector means the tax collector of the county.

Tax roll means the real property ad valorem tax assessment roll maintained by the property appraiser for the purpose of the levy and collection of ad valorem taxes.

Uniform Assessment Collection Act means sections 197.3632 and 197.3635, Florida Statutes, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder.

(Ord. No. 97-18, § 1.01, 4-8-97; Ord. No. 98-34, § 1.01, 6-9-98)