§ 742.202. Special assessment homestead tax deferral properties.

(a)

It is hereby determined to be in the best interests of the citizens of the City of Jacksonville to assist low-income property owners with any financial burden created by the imposition of special assessments pursuant to Section 742.107, Ordinance Code. There is hereby created an economic hardship program to assist property owners who may qualify for Florida's Homestead Tax Deferral Program, as set forth in F.S. Ch. 197. All qualified applicants who may receive homestead tax deferral for a particular year, may in their application for tax deferral for the year in question, request the City to exempt their property from Dirt Road Paving Special Assessments imposed pursuant to Section 742.107, Ordinance Code.

(b)

For all such qualified applicants who may receive a tax deferral for a particular year, the annualized amount Dirt Road Paving Special Assessment against said property for the appropriate year shall be paid by the City from funds other than those derived from special assessments imposed pursuant to Section 742.107, Ordinance Code, subject to the following conditions:

(1)

A lien for the maximum assessment per annum amount will be recorded against the property;

(2)

Payments on the assessment amount will be suspended until there is a change of ownership of the property or until there is some other change of circumstance of the property owner which would no longer qualify the property owner as having a financial hardship. It is the responsibility of the property owner to notify the City of any such change in circumstances;

(3)

The hardship postponement must be annually renewed as applicable is only for the life of the approved property owner, absent an occurrence described in Section 742.202(b) above; and

(4)

Interest on the assessment will continue to accrue throughout the postponement as it would otherwise.

(Ord. 2003-280-E, § 3)