§ 78-1. 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 78-14, establishing the rate at which a service assessment for a specific fiscal year will be computed.

Assessed property means all parcels of land included on the assessment roll that receive a special benefit from the delivery of the service or provision of the facility or program identified in the initial assessment resolution.

Assessment roll means the special assessment roll relating to a service assessment approved by a final assessment resolution pursuant to section 78-12 or an annual rate resolution pursuant to section 78-14.

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

Building permit means an official document or certificate issued by the county or a city within the county, under the authority of ordinance or law, authorizing the construction or siting of any building within the county. The term "building permit" shall also include set up or tie down permits for those structures or buildings, such as a mobile home, that do not require a building permit in order to be constructed.

Certificate of occupancy means the written certification issued by the county or a city within the county that a building is ready for occupancy for its intended use. For the purposes of this article, a set up or tie down permit or its equivalent issued for a mobile home shall be considered a certificate of occupancy.

Clerk means the Clerk of the Circuit Court for Levy County, Florida or the ex-officio clerk of the board.

County means Levy County, Florida.

County administrator means the chief administrative officer of the County, or such person's designee.

Final assessment resolution means the resolution described in section 78-12 which shall confirm, modify, or repeal the initial assessment resolution and which shall be the final proceeding for the imposition of a service assessment.

Fiscal year means that period commencing October 1st of each year and continuing through the next succeeding September 30th, or such other period as may be prescribed by law as the fiscal year for the county.

Government property means property owned by the United States of America or any agency thereof, the State of Florida or any agency thereof, a county, a special district or a municipal corporation.

Initial assessment resolution means the resolution described in section 78-8 which shall be the initial proceeding for the identification of the service, facility, or program for which an assessment is to be made and for the imposition of a service assessment.

Maximum assessment rate means the maximum rate of assessment established by the final assessment resolution for the service, facility, or program identified in the initial assessment resolution.

Ordinance means the master service assessment ordinance from which this article is derived, as amended from time-to-time.

Owner shall mean the person reflected as the owner of assessed 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.

Preliminary rate resolution means the resolution described in section 78-14 initiating the annual process for updating the annual roll and directing the reimposition of service assessments pursuant to an annual rate resolution.

Property appraiser means the property appraiser of the county.

Roadway maintenance services means the provision by the county of an ongoing road maintenance program including, but not limited to, the provision of road grading, right-of-way mowing, and tree trimming within the right-of-way, which is designed to maintain the internal subdivision roadways that are dedicated to and accepted by the county at the minimum level of service established by the county.

Service assessment means a special assessment lawfully imposed by the county against assessed property to fund all or any portion of the service cost for a service, facility, or program providing a special benefit to property as a consequence of 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 provision of a defined service, facility, or program which provides a special benefit to assessed property, and can include, but not be limited to: (a) the cost of physical construction, reconstruction or completion of any required facility or improvement; (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 interest 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) the costs of compliance with any contracts or agreements entered into by the county relating to the provision of said services; (m) all costs associated with the structure, implementation, collection, and enforcement of the service assessments, including any service charges of the clerk, tax collector, or property appraiser, and delinquent amounts from prior impositions, and amounts necessary to off-set discounts received for early payment of service assessments pursuant to the Uniform Assessment Collection Act or for early payment of service assessments collected pursuant to section 78-22; (n) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of the service, facility, or program to be funded by the service assessment, and such other expenses as may be necessary or incidental to any related financing authorized by the board by subsequent resolution; (o) an amount for contingencies and anticipated delinquencies and uncollectible service assessments; and (p) reimbursement to the county or any other person for any moneys advanced for any costs incurred by the county or such person in connection with any of the foregoing items of service cost.

Subdivision means a platted residential subdivision as provided in the county land development code.

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 F.S. §§ 197.3632 and 197.3635, as amended from time-to-time, 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. 2004-03, § 1.01, 7-6-2004)