§ 78-3. Findings.

It is hereby ascertained, determined, and declared that:

(1)

Pursuant to Article VIII, section 1, Florida Constitution, and F.S. §§ 125.01 and 125.66, the board has all powers of local self-government to perform county functions and to render county services except when prohibited by law, and such power may be exercised by the enactment of legislation in the form of county ordinances.

(2)

In addition to its powers of self-government, the board is authorized by F.S. § 125.01(1)(q) to impose service assessments in all or a portion of the unincorporated area and within municipal areas through the creation of a municipal service benefit unit. The creation of a municipal service benefit unit which consists of any property situated within an incorporated area requires the consent of the affected municipality pursuant to F.S. § 125.01(1)(q). Additionally, the board derives authority to impose service assessments within a municipal service benefit unit from the home rule power of counties in Article VIII, section 1(f), Florida Constitution, F.S. § 125.01, and specifically F.S. § 125.01(1)(r).

(3)

The service assessments to be imposed pursuant to this article shall constitute non-ad valorem assessments within the meaning and intent of the Uniform Assessment Collection Act.

(4)

The service assessments to be imposed pursuant to this article are imposed by the board, not the county property appraiser or tax collector. The duties of the property appraiser and tax collector under the Uniform Assessment Collection Act are ministerial.

(5)

The purpose of this article is to: (1) provide procedures and standards for the imposition of service assessments within the county or within any municipal service benefit unit subsequently established by resolution under the general home rule powers of a county to impose special assessments, and (2) authorize a procedure for the funding of public services, facilities, or programs providing special benefit to subsequently identified property within the county.

(Ord. No. 2004-03, § 1.03, 7-6-2004)