(A) Notice of assessment; collection. Promptly after adoption of the Assessment Resolution, a statement of the confirmed assessment shall be provided to each property owner listed on the confirmed roll. The special assessments shall bear interest and be payable at the time and in the manner stipulated in the Assessment Resolution, and shall remain liens, co-equal with the lien of all state, county, district, and municipal taxes, other non-ad valorem assessments which are duly levied and collected pursuant to the Uniform Method, superior in dignity to all other liens, titles, and claims, until paid. The city may elect to either collect its own assessment or to utilize the Uniform Method.
(B) Installment payments. The assessment, subject to the interest provided in this section, may be satisfied through weekly, monthly or annual installments as provided for in the Assessment Resolution with such installment payment period to run not more than ten years from the completion date of the improvement or such other period as determined in the Assessment Resolution. Such assessment, together with interest accrued thereon, may be paid in full at any time and the property owner shall not incur any penalty for prepayment.
(C) Certificate issued for failure to pay assessment. In the event the city elects to collect its own assessments rather than utilize the Uniform Method whenever assessments are not paid within the time provided in the Assessment Resolution, a certificate of indebtedness shall be issued for each assessed lot or parcel. The certificate shall contain a description of the lot or parcel, the amount of the assessment, a description of the improvement, and shall identify the Assessment Resolution under which the assessment was made. Such certificate shall be recorded in the public records of Broward County and shall constitute a lien co-equal with the lien of all state, county, district and other municipal taxes, superior in dignity to all other liens, titles and claims, until paid, and shall bear interest at a rate to be set forth in the Assessment Resolution.
(D) Enforcement of certificate. Upon failure of the property owner to pay any assessment installment due, any part thereof, or any interest, the procedures and remedies of the Uniform Method shall apply; or if the city has opted not to utilize the Uniform Method, then the city may cause the necessary proceedings to be brought to enforce payment of either the assessment or the certificate issued under § 36.15(C), together with all accrued interest. As a part of such proceeding, the city shall be entitled to recover all cost and a reasonable attorney’s fee. Default in the payment of any installment of the assessment or accrued interest shall result in the entire assessment plus interest becoming immediately due. Such foreclosure proceeding shall be instituted and prosecuted under Florida Statues, Chapters 43 and 173.
(E) Validity. In no event shall the amount or validity of the lien or certificate of indebtedness as provided for by this division be questioned in any direct or collateral proceeding instituted more than 30 days after the issuance of such certificate of indebtedness by the city, or such shorter time as may result from the filing of bond validation proceedings.
(Ord. 1094, passed 9-8-94; Am. Ord. 1110, passed 1-18-95)