(A) Establishment of a Special Assessment District. The City of Hollywood in its entirety, as its city boundaries exist as of the enactment date of this section and as they may be expanded or contracted from time to time, is hereby declared and established as a special assessment district for the purposes of abating nuisances prohibited under the city's Code of Ordinances. The establishment of the special assessment district is to provide that special assessments may be assessed against real property that is maintained by the city under the provisions of the codes and ordinances of the city if the owner of real property fails to maintain real property as required by the applicable codes and ordinances. Such activities for which the assessments relate include, but are not limited to, abandoned real or personal property, lot mowing and debris removal, swimming pool services, securing and demolition (such activities shall be deemed a public nuisance).
(B) Levy of non-ad valorem assessments. There is hereby levied, and the City Commission is hereby authorized to levy from time to time, a non-ad valorem assessment against each and every property in the city where (i) the owner has failed to maintain the real property as required by the applicable code of ordinances, and (ii) the city undertakes action pursuant to the applicable code of ordinances to abate the nuisance and, thereby, incurs costs, and (iii) the property owner fails or refuses, for whatever reason, to pay in a timely manner the amount owed to the city in accordance with Chapters 50, 90, 101, 151 or 158 of the Code of Ordinances for carrying out such abatement (hereinafter "non-ad valorem assessments"). Such assessments shall be in accordance with F.S. Ch. 197. For purposes of this section, incurred costs shall encompass, in addition to the abatement cost of the nuisance, all administrative, legal, postal and publication expenses, as well as all other direct or indirect costs associated therewith.
(C) The assessment for the abatement of a nuisance shall constitute a lien upon the tax parcels so assessed equal in rank and dignity with the liens of all state, county, district or municipal taxes and non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien for the nuisance abatement assessment shall be deemed perfected upon adoption by the City Commission of its annual resolution and shall attach to the property included on the assessment roll as of January 1 of the year in which the nuisance abatement non-ad valorem assessment will be imposed on the tax bill, which is the lien date for ad valorem taxes.
(D) Collection of non-ad valorem assessments. The City Commission elects to use the uniform method to impose and collect non-ad valorem assessments against properties on which nuisances occur. The non-ad valorem assessments collected pursuant to this section will be included in the combined notice of ad valorem taxes and non-ad valorem assessments as provided in F.S. § 197.3635. Non-ad valorem assessments collected pursuant to this section are subject to all collection provisions in F.S. § 197.3632, including provision relating to discount for early payment, prepayment by installment method, deferred payment, penalty for delinquent payment, and issuance of sale of tax certificates and tax deeds for nonpayment.
(E) Notwithstanding division (D) above, the city reserves its rights to proceed with an action to foreclose the applicable lien or collect the lien by other applicable collection methods permitted by law, and to hold the owner of the property liable for the cost incurred by the city to abate/correct the violation.
(F) Adoption by resolution. The City Commission shall adopt a notice of intent resolution at a public hearing prior to January 1, or if agreed to by the property appraiser, tax collector and the city by March 1, in accordance with F.S. §§ 197.3632(3)(a) and 197.3632(9). The resolution shall provide for, but not be limited to, the following:
(1) The city's intent to use the uniform method of collecting non-ad valorem assessments;
(2) The city's need for the imposition of the non-ad valorem assessments;
(3) That the entire city is declared a special assessment district, with individual properties being subject to the non-ad valorem assessment from time to time if and when violations relating to such nuisances have occurred and have been abated by the city;
(4) Publication of the city's notice of intent to use the uniform method for collecting the non-ad valorem assessments weekly in a newspaper of general circulation within Broward County for four consecutive weeks preceding the hearing; or
(5) Mailing of the adopted resolution by January 10, or March 10, if agreed to by the property appraiser, tax collector and the city.
(G) Annual non-ad valorem tax roll. Each year, the City Commission will approve a non-ad valorem tax roll at a public hearing held between January 1 and September 15. The non-ad valorem assessment roll will be comprised of properties that have had levied against them non-ad valorem assessments pursuant to this section and the applicable code of ordinances, and such assessments have not otherwise been paid in full prior to approval of the roll. The Finance Director is authorized and directed each year to (i) prepare the notice that must be provided by F.S. § 197.3632(4), and (ii) prepare and publish the newspaper notice required by F.S. § 197.3632. The notice shall be sent by first class mail to each person owning property that will be on the non-ad valorem assessment roll and will comply with F.S. § 197.3632(7).
(Ord. O-2013-06, passed 2-20-13)