§ 742.103. Payment and collection of special assessments.
Latest version.
When the amount of the assessments have been finally determined upon completion of
the improvements and have been adjusted and equalized as provided in F.S. Ch. 170, the assessments, as recorded in the Improvement Lien Book, shall be entered in a
special column in the tax assessment roll headed
Special Tax Assessment.
The Tax Collector shall collect the special tax when other City taxes are paid. An
omission or failure to assess property for the improvements made or a mistake in the
special tax shall not be a waiver of its payment nor shall it in any manner be construed
as an estoppel against the City, but the omitted or corrected tax shall be included
by the Property Appraiser for the following year, promptly after the error is discovered.
If a person does not own the entire property against which an assessment has been
placed, he may pay on the part owned by him and the City shall retain its lien on
the remaining property.
