Fee imposed and time of payment.
Cape Coral Code of Ordinances § 2-24.3
in effect§ 2-24.3 - Fee imposed and time of payment.
(a) There are hereby imposed water system utility capital expansion fees as follows.
(1) North 1 East Utility Expansion Area.
a. In the area described as "North 1 East" in the North 1 Utilities Extension Projects local facilities are to be installed by the city and paid for from the proceeds of utility assessments imposed on all property owners in the North 1 East Utility Expansion Area.
b. As so, there is imposed the following schedule of water system utility capital expansion fees.
Type of Use | Meter Size | Fee for Single Service * | Fee for Dual Service **
Single-family/Semi-detached | ⅝-inch | $2,551 | $1,106
All multi-family structures (per dwelling unit) | ⅝-inch | $1,760 | $763
Residential (if applicable); non-residential | | |
| ⅝-inch | $2,551 | $1,106
| 1.0-inch | $6,378 | $2,766
| 1.5-inch | $12,755 | $5,531
| 2.0-inch | $20,408 | $8,850
| 3.0-inch | $40,816 | $17,699
| 4.0-inch | $63,775 | $27,654
| 6.0-inch | $127,550 | $55,308
| 8.0-inch | $204,080 | $88,493
| 10.0-inch | $293,365 | $127,209
| 12.0-inch | $395,405 | $171,455
* "Residential" fee required if customer does not hook up to irrigation system. | | |
** Fee paid in conjunction with irrigation impact fee, as indicated in section 2-24.3(c), if customer hooks up to irrigation system. | | |
c. The fee schedule above contains legacy rates for the Capital Facility Expansion Charge Assessment. These legacy rates are for assessment purposes only, and any need for additional capacity will be charged at the then current rates contained in the fee schedules below.
(2) For all other areas in the City, not within the North 1 East Utility Expansion Area.
Year 1—Effective July 27, 2024 through July 26, 2025
Type of Use | Meter Size | Fee for Single Service * | Fee for Dual Service **
Single-family/Semi-detached | ⅝-inch | $2,789 | $1,244
All multi-family structures (per dwelling unit) | ⅝-inch | $1,924 | $858
Residential (if applicable); non-residential | | |
| ⅝-inch | $2,789 | $1,244
| 1.0-inch | $6,973 | $3,111
| 1.5-inch | $13,945 | $6,221
| 2.0-inch | $22,312 | $9,954
| 3.0-inch | $44,624 | $19,907
| 4.0-inch | $69,725 | $31,104
| 6.0-inch | $139,450 | $62,208
| 8.0-inch | $223,120 | $99,533
| 10.0-inch | $320,735 | $143,079
| 12.0-inch | $432,295 | $192,845
* "Residential" fee required if customer does not hook up to irrigation system. | | |
** Fee paid in conjunction with irrigation impact fee, as indicated in section 2-24.3(c), if customer hooks up to irrigation system. | | |
Year 2—Effective July 27, 2025 through July 26, 2026
Type of Use | Meter Size | Fee for Single Service * | Fee for Dual Service **
Single-family/Semi-detached | ⅝-inch | $3,027 | $1,382
All multi-family structures (per dwelling unit) | ⅝-inch | $2,088 | $953
Residential (if applicable); non-residential | | |
| ⅝-inch | $3,027 | $1,382
| 1.0-inch | $7,568 | $3,456
| 1.5-inch | $15,135 | $6,911
| 2.0-inch | $24,216 | $11,058
| 3.0-inch | $48,432 | $22,115
| 4.0-inch | $75,675 | $34,554
| 6.0-inch | $151,350 | $69,108
| 8.0-inch | $242,160 | $110,573
| 10.0-inch | $348,105 | $158,949
| 12.0-inch | $469,185 | $214,235
* "Residential" fee required if customer does not hook up to irrigation system. | | |
** Fee paid in conjunction with irrigation impact fee, as indicated in section 2-24.3(c), if customer hooks up to irrigation system. | | |
Year 3—Effective July 27, 2026 through July 26, 2027
Type of Use | Meter Size | Fee for Single Service * | Fee for Dual Service **
Single-family/Semi-detached | ⅝-inch | $3,027 | $1,520
All multi-family structures (per dwelling unit) | ⅝-inch | $2,088 | $1,048
Residential (if applicable); non-residential | | |
| ⅝-inch | $3,027 | $1,520
| 1.0-inch | $7,568 | $3,801
| 1.5-inch | $15,135 | $7,601
| 2.0-inch | $24,216 | $12,162
| 3.0-inch | $48,432 | $24,323
| 4.0-inch | $75,675 | $38,004
| 6.0-inch | $151,350 | $76,008
| 8.0-inch | $242,160 | $121,613
| 10.0-inch | $348,105 | $174,819
| 12.0-inch | $469,185 | $235,625
* "Residential" fee required if customer does not hook up to irrigation system. | | |
** Fee paid in conjunction with irrigation impact fee, as indicated in section 2-24.3(c), if customer hooks up to irrigation system. | | |
Year 4—Effective July 27, 2027
Type of Use | Meter Size | Fee for Single Service * | Fee for Dual Service **
Single-family/Semi-detached | ⅝-inch | $3,027 | $1,658
All multi-family structures (per dwelling unit) | ⅝-inch | $2,088 | $1,143
Residential (if applicable); non-residential | | |
| ⅝-inch | $3,027 | $1,658
| 1.0-inch | $7,568 | $4,146
| 1.5-inch | $15,135 | $8,291
| 2.0-inch | $24,216 | $13,266
| 3.0-inch | $48,432 | $26,531
| 4.0-inch | $75,675 | $41,454
| 6.0-inch | $151,350 | $82,908
| 8.0-inch | $242,160 | $132,653
| 10.0-inch | $348,105 | $190,689
| 12.0-inch | $469,185 | $257,015
* "Residential" fee required if customer does not hook up to irrigation system. | | |
** Fee paid in conjunction with irrigation impact fee, as indicated in section 2-24.3(c), if customer hooks up to irrigation system. | | |
(3) Meters larger than 12 inches shall have water system utility capital expansion fees based upon relative capacity.
(4) Customers that connect to potable water only (single service) and subsequently connect to the dual irrigation water system shall receive a credit in the amount of the single service connection fee paid. The amount of the single service connection fee paid shall be credited towards the current amount of the dual service connection fee at the time of connection to the irrigation water system.
(b) There are hereby imposed wastewater system utility capital expansion fees as follows.
(1) North 1 East Utility Expansion Area.
a. In the area described as "North 1 East" in the North 1 Utilities Extension Projects local facilities are to be installed by the city and paid for from the proceeds of utility assessments imposed on all property owners in the North 1 East Utility Expansion Area.
b. As so, there is imposed the following schedule of wastewater system utility capital expansion fees.
North 1 East (Legacy Rate) | | | |
Type of Use | Meter Size | Improvements | | Total Fee
Type of Use | Meter Size | Major | Local | Total Fee
Single-family/Semi-detached | ⅝-inch | $2,406 | $984 | $3,390
All multi-family structures (per dwelling unit) | ⅝-inch | $1,660 | $679 | $2,339
Residential (if applicable); non-residential | | | |
| ⅝-inch | $2,406 | $984 | $3,390
| 1.0-inch | $6,015 | $2,461 | $8,476
| 1.5-inch | $12,028 | $4,920 | $16,948
| 2.0-inch | $19,245 | $7,872 | $27,117
| 3.0-inch | $38,491 | $15,744 | $54,235
| 4.0-inch | $60,142 | $24,600 | $84,742
| 6.0-inch | $120,284 | $49,200 | $169,484
| 8.0-inch | $192,454 | $78,720 | $271,174
| 10.0-inch | $276,654 | $113,160 | $389,814
| 12.0-inch | $372,881 | $152,520 | $525,401
c. The fee schedule above contains legacy rates for the Capital Facility Expansion Charge Assessment. These legacy rates are for assessment purposes only, and any need for additional capacity will be charged at the then current rates contained in the fee schedules below.
(2) For all other areas in the City, not within the North 1 East Utility Expansion Area.
(3) District 1 Wastewater System Service Area.
a. In areas where city wastewater facilities are currently available, local facilities (pump stations and force mains of less than ten inches in diameter) were installed by the city and paid for from the proceeds of utility assessments imposed on all property owners in the assessment area.
b. As so, there is imposed the following schedule of wastewater system utility capital expansion fees.
Year 1—Effective July 27, 2024 through July 26, 2025
District 1 | |
Type of Use | Meter Size | Fee
Single-family/Semi-detached | ⅝-inch | $ $2,634
All multi-family structures (per dwelling unit) | ⅝-inch | $1,817
Residential (if applicable); non-residential | |
| ⅝-inch | $2,634
| 1.0-inch | $6,585
| 1.5-inch | $13,168
| 2.0-inch | $21,069
| 3.0-inch | $42,139
| 4.0-inch | $65,842
| 6.0-inch | $131,684
| 8.0-inch | $210,694
| 10.0-inch | $302,874
| 12.0-inch | $408,221
Year 2—Effective July 27, 2025 through July 26, 2026
District 1 | |
Type of Use | Meter Size | Fee
Single-family/Semi-detached | ⅝-inch | $2,862
All multi-family structures (per dwelling unit) | ⅝-inch | $1,974
Residential (if applicable); non-residential | |
| ⅝-inch | $2,862
| 1.0-inch | $7,155
| 1.5-inch | $14,308
| 2.0-inch | $22,893
| 3.0-inch | $45,787
| 4.0-inch | $71,542
| 6.0-inch | $143,084
| 8.0-inch | $228,934
| 10.0-inch | $329,094
| 12.0-inch | $443,561
Year 3—Effective July 27, 2026 through July 26, 2027
District 1 | |
Type of Use | Meter Size | Fee
Single-family/Semi-detached | ⅝-inch | $3,090
All multi-family structures (per dwelling unit) | ⅝-inch | $2,131
Residential (if applicable); non-residential | |
| ⅝-inch | $3,090
| 1.0-inch | $7,725
| 1.5-inch | $15,448
| 2.0-inch | $24,717
| 3.0-inch | $49,435
| 4.0-inch | $77,242
| 6.0-inch | $154,484
| 8.0-inch | $247,174
| 10.0-inch | $355,314
| 12.0-inch | $478,901
Year 4—Effective July 27, 2027
District 1 | |
Type of Use | Meter Size | Fee
Single-family/Semi-detached | ⅝-inch | $3,318
All multi-family structures (per dwelling unit) | ⅝-inch | $2,288
Residential (if applicable); non-residential | |
| ⅝-inch | $3,318
| 1.0-inch | $8,295
| 1.5-inch | $16,588
| 2.0-inch | $26,541
| 3.0-inch | $53,083
| 4.0-inch | $82,942
| 6.0-inch | $165,884
| 8.0-inch | $265,414
| 10.0-inch | $381,534
| 12.0-inch | $514,241
(4) District 2 Wastewater System Service Area. In those areas where utilities are either planned, but not yet available or are currently in design or under construction, including those utility extension areas known as Southwest 4, Southwest 5, including future utility expansion areas, local facilities (pump stations and force mains of less than ten inches in diameter) shall be paid for with wastewater system utility capital expansion fees. The schedule for the wastewater system utility capital expansion fees for those areas shall therefore be as follows.
Year 1—Effective July 27, 2024 through July 26, 2025
District 2 | |
Type of Use | Meter Size | Total Fee
Single-family/Semi-detached | ⅝-inch | $3,656
All multi-family structures (per dwelling unit) | ⅝-inch | $2,522
Residential (if applicable); non-residential | |
| ⅝-inch | $3,656
| 1.0-inch | $9,141
| 1.5-inch | $18,278
| 2.0-inch | $29,245
| 3.0-inch | $58,491
| 4.0-inch | $91,392
| 6.0-inch | $182,784
| 8.0-inch | $292,454
| 10.0-inch | $420,404
| 12.0-inch | $566,631
Year 2—Effective July 27, 2025 through July 26, 2026
District 2 | |
Type of Use | Meter Size | Fee
Single-family/Semi-detached | ⅝-inch | $3,922
All multi-family structures (per dwelling unit) | ⅝-inch | $2,705
Residential (if applicable); non-residential | |
| ⅝-inch | $3,922
| 1.0-inch | $9,806
| 1.5-inch | $19,608
| 2.0-inch | $31,373
| 3.0-inch | $62,747
| 4.0-inch | $98,042
| 6.0-inch | $196,084
| 8.0-inch | $313,734
| 10.0-inch | $450,994
| 12.0-inch | $607,861
Year 3—Effective July 27, 2026 through July 26, 2027
District 2 | |
Type of Use | Meter Size | Fee
Single-family/Semi-detached | ⅝-inch | $4,188
All multi-family structures (per dwelling unit) | ⅝-inch | $2,888
Residential (if applicable); non-residential | |
| ⅝-inch | $4,188
| 1.0-inch | $10,471
| 1.5-inch | $20,938
| 2.0-inch | $33,501
| 3.0-inch | $67,003
| 4.0-inch | $104,692
| 6.0-inch | $209,384
| 8.0-inch | $335,014
| 10.0-inch | $481,584
| 12.0-inch | $649,091
Year 4—Effective July 27, 2027
District 2 | |
Type of Use | Meter Size | Fee
Single-family/Semi-detached | ⅝-inch | $4,454
All multi-family structures (per dwelling unit) | ⅝-inch | $3,071
Residential (if applicable); non-residential | |
| ⅝-inch | $4,454
| 1.0-inch | $11,136
| 1.5-inch | $22,268
| 2.0-inch | $35,629
| 3.0-inch | $71,259
| 4.0-inch | $111,342
| 6.0-inch | $222,684
| 8.0-inch | $356,294
| 10.0-inch | $512,174
| 12.0-inch | $690,321
(5) Computation of fee. For cases in which not all water discharged to the sanitary sewer system is measured by the water meter or in which the preponderance of metered water is not returned to the sanitary sewer system, the city shall compute the fee using the following value per each 200 gallons per day of wastewater flow or fraction thereof. The determination shall be made by the Utilities Director or designee.
(6) Fees based on meter capacity. Meters larger than 12 inches shall have wastewater system utility capital expansion fees based upon relative meter capacities.
(c) There are hereby imposed irrigation system utility capital expansion fees as follows.
(1) North 1 East Utility Expansion Area.
a. In the area described as "North 1 East" in the North 1 Utilities Extension Projects local facilities are to be installed by the city and paid for from the proceeds of utility assessments imposed on all property owners in the North 1 East Utility Expansion Area.
b. As so, there is imposed the following schedule of irrigation system utility capital expansion fees.
Type of Use | Meter Size | Amount
Single-family/Semi-detached | ⅝-inch | $2,254
All multi-family structures (per dwelling unit) | ⅝-inch | $1,555
Residential (if applicable); non-residential | |
| ⅝-inch | $2,254
| 1.0-inch | $5,632
| 1.5-inch | $11,267
| 2.0-inch | $18,026
| 3.0-inch | $36,052
| 4.0-inch | $56,332
| 6.0-inch | $112,667
| 8.0-inch | $180,267
| 10.0-inch | $259,132
| 12.0-inch | $349,266
For pipe size of one inch or less, the irrigation capital expansion fee will be based upon meter equivalent size. Example: 1" pipe = 1.0" meter size. | |
c. The fee schedule above contains legacy rates for the Capital Facility Expansion Charge Assessment. These legacy rates are for assessment purposes only, and any need for additional capacity will be charged at the then current rates contained in the fee schedules below.
(2) For all other areas in the City, not within the North 1 East Utility Expansion Area
Year 1—Effective July 27, 2024 through July 26, 2025
Type of Use | Meter Size | Amount
Single-family/Semi-detached | ⅝-inch | $2,445
All multi-family structures (per dwelling unit) | ⅝-inch | $1,687
Residential (if applicable); non-residential | |
| ⅝-inch | $2,445
| 1.0-inch | $6,109
| 1.5-inch | $12,222
| 2.0-inch | $19,554
| 3.0-inch | $39,108
| 4.0-inch | $61,107
| 6.0-inch | $122,217
| 8.0-inch | $195,547
| 10.0-inch | $281,097
| 12.0-inch | $378,871
For pipe size of one inch or less, the irrigation capital expansion fee will be based upon meter equivalent size. Example: 1" pipe = 1.0" meter size. | |
Year 2—Effective July 27, 2025
Type of Use | Meter Size | Amount
Single-family/Semi-detached | ⅝-inch | $2,636
All multi-family structures (per dwelling unit) | ⅝-inch | $1,819
Residential (if applicable); non-residential | |
| ⅝-inch | $2,636
| 1.0-inch | $6,586
| 1.5-inch | $13,177
| 2.0-inch | $21,082
| 3.0-inch | $42,164
| 4.0-inch | $65,882
| 6.0-inch | $131,767
| 8.0-inch | $210,827
| 10.0-inch | $303,062
| 12.0-inch | $408,476
For pipe size of one inch or less, the irrigation capital expansion fee will be based upon meter equivalent size. Example: 1" pipe = 1.0" meter size. | |
(d) The water, wastewater and irrigation system utility capital expansion fees shall be paid as provided in § 2-22 above.
(e) Utility capital expansion fees paid in installments.
(1) At the option of the property owner(s) of record, utility capital expansion fees due under this article may be paid in installments instead of one lump sum payment at the time they are due. Owners who desire to pay their capital expansion fees in installments shall execute an annual installment agreement in the amount of the utility capital expansion fees prior to connection. The agreement shall be promptly recorded in the office of the Clerk of Circuit Court for Lee County, Florida. A recording fee as provided for in the schedule of charges established by the Lee County Clerk of the Circuit Court shall be paid by the property owner(s) to the city. Owners electing to pay the utility capital expansion fees in installments may, but are not required to, make an initial down payment at the time of making application to pay the utility capital expansion fees in installments. The remaining principal balance shall be paid in six equal principal annual installments not exceeding six, plus interest and collection costs. The rate shall be determined at the time of application to pay in installments, and such installments shall become part of the non-ad valorem assessment property tax bill. The Interest portion of the annual payment shall be calculated annually on the remaining principal balance. The interest rate, shall be a fixed rate, shall be established at the time of application to pay the utility capital expansion fees in installments and shall equal the current prime lending rate as published in the Wall Street Journal on the last day of the month preceding the application, plus 1%, plus a 1% administrative fee and shall be effective the first day of the current month through the last day of the current month. The interest rate shall remain fixed until the annual installment agreement is paid in full. There shall be no penalty for prepayment in full. Attorneys' fees and costs shall be awarded to the prevailing party in any action to enforce the agreement.
(2) Development of the property prior to paying the utility capital expansion fee does not relieve the property owner of the responsibility to the city for payment of the utility capital expansion fee. In the event of this occurrence, due to oversight or City Council action, the property owner will be billed accordingly and must submit payment or enter into an installment agreement. Failure to do so will result in the utility capital expansion fees being placed on the non-ad valorem property tax bill along with interest and collection costs.
(3) The property owner may either pay the utility capital expansion fee in full or finance the fee as prescribed. Financing the fee requires an annual installment agreement as described above. The utility capital expansion fee shall be due and payable within 180 days from the date the notice of availability is sent to the property owner. After the expiration of 150 days from the date the notice of availability was sent, the city shall send a bill for any unpaid utility capital expansion fees to the property owner of record which states that utility capital expansion fees are due and payable, will become delinquent if not paid in full or financed within 30 days, and shall include a statement that failure to pay in full or consent to finance the fees as a non-ad valorem assessment within the 30 day period or to request, in writing, an opportunity to contest the charges before City Council, will result in the city using the uniform method of collecting the utility capital expansion fee in accordance with F.S. § 197.3632. The bill shall be delivered to the owner by U.S. Mail, Return Receipt Requested, using the address of the owner as stated on the County Property Appraiser's records, or by hand delivery.
(4) Right to contest imposition non-ad valorem assessment installment method. Any property owner who desires to contest the imposition of involuntary utility capital expansion fee non-ad valorem assessment installments must submit a written request to the Director of Financial Services within 30 days from the date the bill for unpaid utility capital expansion fees was mailed or hand delivered by the city. The request shall be scheduled for City Council consideration as soon as practicable. The City Council, after hearing from the property owner and staff, shall determine whether to modify or correct any utility capital expansion fees. The property owner shall have 15 days from the date of the City Council action to pay the full amount of the capital expansion fee found by the City Council to be due. Failure to pay the fee in full within said 15 day period shall result in the execution and filing of a non-ad valorem assessment installment schedule by the City Manager or designee for the amount due.
(5) Imposition of non-ad valorem assessment installment schedule for delinquent utility capital expansion fees. If the owner has not entered into an annual installment agreement and has not paid the capital expansion fees in full within 30 days of the date the bill was mailed or hand delivered, and the owner has not submitted a written request to the city to contest the billing in front of the City Council, or the owner has contested the billing and same are found to be valid by the City Council, the City Manager, or his or her designee, shall execute and record a non-ad valorem assessment installment schedule against the property for the amount of the utility capital expansion fees remaining due plus a recording fee. The utility capital expansion fees contained in the non-ad valorem assessment installment schedule shall bear interest at the rate provided for in F.S. § 55.03 for interest on judgments.
(6) Release of lien. For owners who financed the utility capital expansion fees utilizing the legacy lien process and have paid the lien in full shall, and upon request, the city will file a release of lien.
(7) Other means. Nothing herein shall prohibit the city from utilizing other means to collect delinquent utility capital expansion fees including, but not limited to, an action for damages filed with the appropriate court in Lee County or collection of the delinquent amount as a non-ad valorem assessment, as follows:
A. In lieu of foreclosure, any utility capital expansion fees which was financed through the legacy lien process and is delinquent by more than six months may be collected as a non-ad valorem assessment pursuant to F.S. § 197.3632.
B. Amount of Non-Ad Valorem Assessment.
1. The non-ad valorem assessment shall include the delinquent utility capital expansion fees together with interest accrued thereupon, and each annual installment shall include administrative and collection costs, fees and expenses imposed by the county property appraiser or county tax collector under F.S. § 197.3632, and amounts necessary to account for the early payment discount for ad valorem property taxes and non-ad valorem assessments.
2. The non-ad valorem assessment shall not include any accrued and unpaid penalties or fines. Upon payment in full of the total amount of the non-ad valorem assessment, any such accrued penalties or fines shall be waived and the city shall prepare a satisfaction or release of lien for the utility capital expansion fees.
C. Intent Resolution. Prior to commencing collection of the non-ad valorem assessment, the city shall adopt a resolution stating the city's intent to use the uniform method of collection and provide notice of its intent to consider such resolution in accordance with F.S. § 197.3632(3).
D. Initial Assessment Resolution. After adoption of the intent resolution, City Council shall consider an initial assessment resolution. The initial assessment resolution shall at a minimum:
1. Describe the parcels subject to the non-ad valorem assessment.
2. Describe the schedule for collection of the non-ad valorem assessment in annual installments which, unless determined otherwise in the initial assessment resolution, shall be as follows: Any delinquent amount less than $1,000 may be collected by the city in one annual installment; amounts over $1,000 but less than $2,000 may be collected in three annual installments; and amounts over $2,000 may be collected in five annual installments.
3. Schedule a public hearing at a meeting of the City Council, which meeting shall be a regular, adjourned or special meeting, at which to hear objections of all interested persons and to consider adoption of a final assessment resolution approving the non-ad valorem assessment roll.
4. Direct City staff to prepare the non-ad valorem assessment roll, publish and mail notice required by F.S. § 197.3632 using information then available from the ad valorem tax roll maintained by the county property appraiser.
E. Non-Ad Valorem Assessment Roll.
1. Upon adoption of the initial assessment resolution, city staff shall prepare a preliminary non-ad valorem assessment roll that contains the following information:
a. A summary description of each parcel of property (conforming to the description contained on the ad valorem tax roll) subject to the non-ad valorem assessment;
b. The name of the owner of record of each parcel, as shown on the ad valorem tax roll;
c. The number of equivalent residential units (ERUs) attributed to each parcel;
2. Copies of the initial assessment resolution and the preliminary non-ad valorem assessment roll shall be on file with the City Clerk's Office and open to public inspection.
F. Notice by Publication. After adoption of the initial assessment resolution, the city shall publish once in a newspaper of general circulation within Lee County a notice stating that at a meeting of the City Council on a certain day and hour, not earlier than 20 calendar days from such publication, which meeting shall be a regular, adjourned or special meeting, the City Council will conduct a public hearing to receive input and objections of all interested persons to the final assessment resolution and approval of the non-ad valorem assessment roll. The published notice shall conform to the requirements set forth in F.S. § 197.3632.
G. Notice by Mail.
1. In addition to the published notice required by this section, the city shall provide notice of the public hearing by first class mail to the owner of each parcel of property subject to the non-ad valorem assessment. The mailed notice shall conform to the requirements set forth in F.S. § 197.3632 and shall be mailed at least 20 calendar days prior to the hearing to each property owner at such address as is shown on the tax roll on the twentieth calendar day prior to the date of mailing. Notice shall be deemed mailed upon delivery thereof to the possession of the U.S. Postal Service.
2. The notice shall include, among other things, the intent of the city to collect the non-ad valorem assessment pursuant to the uniform method authorized by F.S. § 197.3632, if not paid in full by the following September 1, or such other date as may be determined in the initial resolution.
3. City staff may provide proof of such notice by affidavit. Notwithstanding anything herein to the contrary, notice of a proposed Assessment may be given in any manner authorized by law.
H. Adoption of Final Assessment Resolution. At the time named in such notices, or to which an adjournment or continuance may be taken, the City Council shall conduct the public hearing to receive written objections and hear testimony of interested persons and may then, or at any subsequent meeting of the City Council, adopt the final assessment resolution which shall:
1. Confirm, modify or repeal the initial assessment resolution with such amendments, if any, as may be deemed appropriate by the City Council;
2. Approve the non-ad valorem assessment roll, with such amendments as it deems just and right; and
3. Direct certification and delivery of the non-ad valorem assessment roll to the county tax collector no later than September 15 of the current year.
I. Certification of Non-Ad Valorem Assessment Roll. The non-ad valorem assessment roll will be comprised of properties that have had levied against them non-ad valorem assessments under this article, where such assessment has not otherwise been paid in full prior to delivery of the roll to the county tax collector. Prior to certifying the non-ad valorem assessment roll to the county tax collector, city staff shall remove from such roll any parcel for which the assessment has been paid in full.
J. Annual Assessment Resolution. The City Council shall adopt an annual assessment resolution during its budget adoption process for each fiscal year in which non-ad valorem assessments are imposed hereunder to approve the non-ad valorem assessment roll for such fiscal year. The final assessment resolution shall constitute the annual assessment resolution for the initial fiscal year. The non-ad valorem assessment roll shall be confirmed or amended by the annual assessment resolution to reflect the then applicable annual installment of the non-ad valorem assessment. If a non-ad valorem assessment is imposed hereunder against property not previously subject thereto, the city shall provide mailed notice to the owner of such property in accordance with this section and conduct a public hearing prior to adoption of the annual assessment resolution. Failure to adopt an annual assessment resolution during the budget adoption process may be cured at any time.
K. Effect of Assessment Resolutions. The adoption of the final assessment resolution or of an annual assessment resolution requiring notice as provided in paragraph J. above, shall be the final adjudication of the issues presented (including but not limited to adoption of the non-ad valorem assessment roll and the levy and lien of the non-ad valorem assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the City Council's adoption of the final assessment resolution. The non-ad valorem assessments for each fiscal year shall be established upon adoption of the annual assessment resolution.
L. Proceeds of the Non-Ad Valorem Assessments. Proceeds of the non-ad valorem assessments, after payment of fees, costs and expenses associated with collection of the assessments, shall be deposited to the respective trust funds established for the water, wastewater and irrigation subaccounts of the Expansion Fee Improvement Trust Fund for the Expansion of Utility Facilities established by § 2-24 hereof.
M. Prepayment. The owners of property subject to a non-ad valorem assessment imposed hereunder may, at their option, prepay the assessment in full at any time; provided, however, that during any period commencing on the date the annual non-ad valorem assessment roll is certified for collection to the county tax collector and ending on the next date on which unpaid ad valorem taxes become delinquent, the city may reduce the amount required to prepay the non-ad valorem assessments imposed against any parcel of property by the amount of the assessment certified for collection with respect to such parcel.
N. Other Applicable Provisions. Except as otherwise set forth above, non-ad valorem assessments imposed hereunder shall be administered in accordance with Chapter 17, Article III of the City Code. The city shall comply with any other requirements of F.S. § 197.3632.
O. Collection of Non-Ad Valorem Assessments. The non-ad valorem assessments collected pursuant to this section will be included in the combined notice for ad valorem taxes and non-ad valorem assessments as provided in F.S. § 197.3635, including provisions relating to discount for early payment, prepayment by installment method, deferred payment, penalty for delinquent payment, and issuance and sale of tax certificates and tax deeds for nonpayment.
P. Agreement to reimburse county property appraiser and county tax collector. In order to use the uniform method for the levy, collection, and enforcement of the non-ad valorem assessments, the city is authorized to enter into a written agreement with the county property appraiser and the county tax collector providing for the reimbursement of their costs incurred in the administration and collection of the non-ad valorem assessments levied under this article.
Q. Additional Utility Capital Expansion Fees. Payment of any non-ad valorem assessment imposed hereunder shall not relieve the owner of affected property from the obligation to pay additional utility capital expansion fees in the event the property is developed to a greater intensity or if property is combined with the original parcel. Utility capital expansion fees will be due for the increased intensity or the additional square footage over the original amount of the non-ad valorem assessment.
(f) Capital expansion fees paid as non-ad valorem assessments. As an alternative to payment of the capital expansion fess in installments as provided in paragraph (e) above, and notwithstanding anything in the Chapter to the contrary, the city may collect the capital expansion fees as non-ad valorem assessments pursuant to F.S. § 197.3632; provided, however, that the city shall not be required to follow the public hearing and notice process set forth in F.S. § 197.3632(4) if the owner of the property provides written consent for the non-ad valorem assessment in accordance with F.S. § 197.3632(4)(a)(3).
(Ord. 48-85, § 1, 6-17-1985; Ord. 56-87, § 1, 7-27-1987; Ord. 46-93, 8-9-1993; Ord. 55-95, 9-27-1995; Ord. 71-97, 9-29-1997; Ord. 45-04, 4-26-2004; Ord. 137-04, 11-8-2004, 1-1-2005; Ord. 5-07, 2-5-2007; Ord. 1-09, 1-26-2009; Ord. 14-09, 4-20-2009; Ord. 94-10, 4-11-2011; Ord. 44-11, 8-22-2011; Ord. 72-11, 11-14-2011; Ord. 35-16, § 1, 11-7-2016; Ord. 54-18, § 3, 7-30-2018; Ord. 20-20, § 1, 4-27-2020; Ord. 107-22, § 1, 1-11-2023; Ord. 12-24, § 1, 3-6-2024, eff. 7-27-2024)
Source: City of Cape Coral, Florida, Code of Ordinances, City Charter and Land Development Code (Municode Library, library.municode.com)URL: https://library.municode.com/fl/cape_coral/codes/code_of_ordinances?nodeId=CH2AD_ARTIIFE_DIV2UTCAEXFE_S2-24.3FEIMTIPAFetched: 11/4/2026