ANNUAL SERVICE ASSESSMENTS

Jacksonville Ordinance Code tit. XXI, ch. 715, pt. 2

in effect

Jacksonville Ordinance Code § 715.201 General authority.

Sec. 715.201. - General authority. (a) The City Council is hereby authorized to impose an annual Service Assessment on either a Fiscal Year or Calendar Year basis, to fund all or any portion of the Service Cost on benefitted property at a rate of assessment based on the special benefit accruing to such property from the City's provision of the subsequently identified service, facility, or program. All Service Assessments shall be imposed in conformity with the procedures set forth in this Part. (b) The amount of the Service Assessment that is imposed each Fiscal or Calendar Year against each parcel of Assessed Property shall be determined pursuant to an apportionment methodology based upon a classification of property designed to provide a fair and reasonable apportionment of the Service Cost among properties on a basis reasonably related to the special benefit provided by the service, facility, or program funded with assessment proceeds. Nothing contained in this Chapter shall be construed to require the imposition of Service Assessments against Government Property. (Ord. No. 2010-444-E, § 1)

Jacksonville Ordinance Code § 715.202 Initial proceedings.

Sec. 715.202. - Initial proceedings. The initial proceeding for the imposition of a Service Assessment shall be the City Council's adoption of an Initial Assessment Ordinance (a) Containing a brief and general description of the services, facilities or programs to be provided; (b) Determining the Service Cost to be assessed; (c) Describing the method of apportioning the Service Cost and the computation of the Service Assessment for specific properties; (d) Describing the boundaries of and creating a municipal service benefit unit in the event the City Council elects to use the assessment vehicle of a created municipal service benefit unit; (e) in the event the City Council does not elect to create a municipal service benefit unit, identifying service area or property that may be subject to a Service Assessment by designating a geographic area within the City where the City Council provides the relevant services, facilities, and programs; (f) Establishing an estimated assessment rate for the upcoming Fiscal or Calendar Year; (g) Establishing a Maximum Assessment Rate, if desired by the Council; (h) Authorizing the date, time, and place of a public hearing to consider the adoption of the Final Assessment Ordinance for the upcoming Calendar Year; and (i) Directing the Mayor to: (1) Prepare the initial Assessment Roll, as required by Section 715.203 hereof, (2) Publish the notice required by Section 715.204 hereof, and (3) Mail the notice required by Section 715.205 hereof. (Ord. No. 2010-444-E, § 1)

Jacksonville Ordinance Code § 715.203 Initial Service Assessment Roll.

Sec. 715.203. - Initial Service Assessment Roll. (a) The Mayor shall prepare, or direct the preparation of, the initial Assessment Roll, which shall contain the following: (1) A summary description of all Assessed Property conforming to the description contained on the Tax Roll. (2) The name of the Owner of the Assessed Property. (3) The amount of the Service Assessment to be imposed against each Assessed Property. (b) The initial Assessment Roll shall be retained by the Mayor and shall be open to public inspection. The foregoing shall not be construed to require that the Assessment Roll be in printed form if the amount of the Service Assessment for each parcel of property can be determined by use of a computer terminal available to the public. (Ord. No. 2010-444-E, § 1)

Jacksonville Ordinance Code § 715.204 Notice by publication.

Sec. 715.204. - Notice by publication. (a) Upon completion of the initial Assessment Roll and each year thereafter, the Mayor shall publish notice of a public hearing to adopt the Final Assessment Ordinance and approve the aforementioned initial Assessment Roll. (b) The published notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Such notice shall include: (1) A geographic depiction of the property subject to the Service Assessment; (2) A brief and general description of the services, facilities, or programs to be provided; (3) The rate of assessment including a Maximum Assessment Rate in the event one was adopted by in the Initial Assessment Ordinance; (4) The procedure for objecting provided in Section 715.206 hereof; (5) The method by which the Service Assessment will be collected; and (6) A statement that the initial Assessment Roll is available for inspection at the Office of Legislative Services or other appropriate office and all interested persons may ascertain the amount to be assessed against a parcel of Assessed Property at the Office of Legislative Services or such other appropriate office. (Ord. No. 2010-444-E, § 1)

Jacksonville Ordinance Code § 715.205 Notice by Mail.

Sec. 715.205. - Notice by Mail. (a) In addition to the published notice required by Section 715.204, the Mayor shall provide notice, or direct the provision of notice, of the proposed Service Assessment by first class mail to the Owner of each parcel of property subject to the Service Assessment. (b) Such notice shall include: (1) The purpose of the Service Assessment; (2) The rate of assessment to be levied against each parcel of property including a Maximum Assessment Rate in the event one was adopted by the Initial Assessment Ordinance; (3) The unit of measurement applied to determine the Service Assessment; (4) The number of such units contained in each parcel of property; (5) The total revenue to be collected by the City from the Service Assessment; (6) A statement that failure to pay the Service Assessment will cause a tax certificate to be issued against the property or foreclosure proceedings to be instituted, either of which may result in a loss of title to the property; (7) A statement that all affected Owners have a right to appear at the hearing and to file written objections with the City Council within 20 days of the notice; and (8) The date, time, and place of the hearing. (c) The mailed notice shall conform to the requirements set forth in the Uniform Assessment Collection Act. Notice shall be mailed at least 20 calendar days prior to the hearing to each Owner at such address as is shown on the Tax Roll. Notice shall be deemed mailed upon delivery thereof to the possession of the United States Postal Service. Failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Service Assessment imposed by the City Council pursuant to this Chapter. Notice by mail for Fiscal or Calendar Years after the initial Fiscal or Calendar Year shall be controlled by Section 715.208(f) hereof. (Ord. No. 2010-444-E, § 1)

Jacksonville Ordinance Code § 715.206 Adoption of Final Assessment Ordinance.

Sec. 715.206. - Adoption of Final Assessment Ordinance. (a) At the public hearing as noticed pursuant to Sections 715.204 and 715.205 hereof, or to which an adjournment or continuance may be taken by the City Council, the City Council shall receive any written objections of interested persons and may then, or at any subsequent meeting of the City Council, adopt the Final Assessment Ordinance which shall: (1) Confirm, modify, or repeal the Initial Assessment Ordinance with such amendments, if any, as may be deemed appropriate by the City Council; (2) Establish the Maximum Assessment Rate, if desired by the City Council, and set the rate of assessment to be imposed in the upcoming Fiscal or Calendar Year; (3) Approve the initial Assessment Roll, with such amendments as it deems just and right; and (4) Determine the method of collection. (b) The adoption of a Final Assessment Ordinance shall constitute a legislative determination that all parcels assessed derive a special benefit from the service, facility, or program to be provided or constructed and the Service Assessment is fairly and reasonably apportioned among the properties that receive the special benefit. (c) All objections to the Final Assessment Ordinance shall be made in writing, and filed with the Mayor at or before the time or adjourned time of such hearing. The Final Assessment Ordinance shall constitute the Annual Rate Ordinance for the initial Fiscal or Calendar Year in which service Assessments are imposed or reimposed hereunder. (Ord. No. 2010-444-E, § 1)

Jacksonville Ordinance Code § 715.207 Effect of Final Assessment Ordinance.

Sec. 715.207. - Effect of Final Assessment Ordinance. The Service Assessments for the initial Fiscal or Calendar Year shall be established upon adoption of the Final Assessment Ordinance. The adoption of the Final Assessment Ordinance shall be the final adjudication of the issues presented (including, but not limited to, the method of apportionment and assessment, the Maximum Assessment Rate, the initial rate of assessment, the initial Assessment Roll, and the levy and lien of the Service Assessments), unless proper steps are initiated in a court of competent jurisdiction to secure relief within 20 days from the date of Council action on the Final Assessment Ordinance. The initial Assessment Roll, as approved by the Final Assessment Ordinance, shall be delivered to the Tax Collector, or the Property Appraiser if so directed by the Tax Collector, or if an alternative method is used to collect the Service Assessments, such other official as the City Council by Ordinance shall designate. (Ord. No. 2010-444-E, § 1)

Jacksonville Ordinance Code § 715.208 Annual Adoption Procedures.

Sec. 715.208. - Annual Adoption Procedures. (a) Annually, during the budget adoption process, the City Council shall determine whether to reimpose a Service Assessment Ordinance for each Fiscal or Calendar Year following the initial Fiscal or Calendar Year. If the City Council elects to reimpose a Service Assessment, the procedures in this Section 715.208 shall be followed. (b) The initial proceedings for the reimposition of an annual Service Assessment shall be the adoption of a Preliminary Rate Ordinance by the City Council: (1) Containing a brief and general description of the services, facilities, or programs to be provided; (2) Determining the Service Cost to be assessed for the upcoming Fiscal or Calendar Year; (3) Establishing the estimated assessment rate for the upcoming Fiscal or Calendar Year; (4) Establishing or increasing a Maximum Assessment Rate, if desired by the City Council; (5) Authorizing the date, time, and place of a public hearing to receive and consider comments from the public and consider the adoption of the Annual Rate Ordinance for the upcoming Fiscal or Calendar Year; and (6) Directing the Mayor to: (i) Update the Assessment Roll, (ii) Provide notice by publication and first class mail to affected Owners in the event circumstances described in subsection (f) of this Section so require, and (iii) Directing and authorizing any supplemental or additional notice deemed proper, necessary or convenient by the City. (c) At the public hearing established in the Preliminary Rate Ordinance or to which an adjournment or continuance may be taken by the City Council, the City Council shall receive any oral or written objections of interested persons and may then, or at any subsequent meeting of the City Council, adopt the Annual Rate Ordinance, which shall: (1) Establish the rate of assessment to be imposed in the upcoming Fiscal or Calendar Year, and (2) Approve the Assessment Roll for the upcoming Fiscal or Calendar Year with such adjustments as the City Council deems just and right. The Assessment Roll shall be prepared in accordance with the method of apportionment set forth in the Initial Assessment Ordinance, or any subsequent Preliminary Rate Ordinance, together with modifications, if any, that are provided and confirmed in the Final Assessment Ordinance or any subsequent Annual Rate Ordinance. (d) Nothing herein shall preclude the Mayor or City Council from providing annual notification to all Owners of Assessed Property in the manner provided in Sections 715.204 and 715.205 hereof or any other method as provided by law. (e) The City Council may establish or increase a Maximum Assessment Rate in an Initial Assessment Ordinance or Preliminary Rate Ordinance and confirm such Maximum Assessment Rate in the Annual Rate Ordinance in the event notice of such Maximum Rate Assessment has been included in the notices required by Sections 715.204 and 715.205 hereof. (f) In the event (1) the proposed Assessment for any Fiscal or Calendar Year exceeds the rates of assessment adopted by the City Council, including a Maximum Assessment Rate, if any, that were listed in the notices previously provided to the Owners of Assessed Property pursuant to Sections 715.204 and 715.205 hereof, (2) the purpose for which the Assessment is imposed or the use of the revenue from the Assessment is substantially changed from that represented by notice previously provided to the Owners of Assessed Property pursuant to Sections 715.204 and 715.205 hereof, (3) Assessed Property is reclassified or the method of apportionment is revised or altered resulting in an increased Assessment from that represented by notice previously provided to the Owners of Assessed Property pursuant to Sections 715.204 and 715.205 hereof, or (4) an Assessment Roll contains Assessed Property that was not included on the Assessment Roll approved for the prior Fiscal or Calendar Year, notice shall be provided by publication and first class mail to the Owners of such Assessed Property as provided by law. Such notice shall substantially conform with the notice requirements set forth in Sections 715.204 and 715.205 hereof and inform the Owner of the date, time, and place for the adoption of the Annual Rate Ordinance. The failure of the Owner to receive such notice due to mistake or inadvertence, shall not affect the validity of the Assessment Roll nor release or discharge any obligation for payment of a Service Assessment imposed by the City Council pursuant to this Chapter. (g) As to any Assessed Property not included on an Assessment Roll approved by the adoption of the Final Assessment Ordinance or a prior year's Annual Rate Ordinance, the adoption of the succeeding Annual Rate Ordinance shall be the final adjudication of the issues presented as to such Assessed Property (including, but not limited to, the determination of special benefit and fair apportionment to the Assessed Property, the method of apportionment and assessment, the rate of assessment, the establishment or increase of a Maximum Assessment Rate, the Assessment Roll, and the levy and lien of the Assessments), unless proper steps shall be initiated in a court of competent jurisdiction to secure relief within 20 days from the date of the City Council action on the Annual Rate Ordinance. Nothing contained herein shall be construed or interpreted to affect the finality of any Assessment not challenged within the required 20 day period for those Assessments previously imposed against Assessed Property by the inclusion of the Assessed Property on an Assessment Roll approved in the Final Assessment Ordinance or any subsequent Annual Rate Ordinance. (h) The Assessment Roll, as approved by the Annual Rate Ordinance, shall be delivered to the Property Appraiser or Tax Collector as required by the Uniform Assessment Collection Act, or if the alternative method described in Section 715.302 hereof is used to collect the Service Assessments, such other official as the City Council by Ordinance shall designate. If the Service Assessment against any property shall be sustained, reduced, or abated by the court, an adjustment shall be made on the Assessment Roll. (Ord. No. 2010-444-E, § 1)

Jacksonville Ordinance Code § 715.209 Lien of Service Assessments.

Sec. 715.209. - Lien of Service Assessments. (a) Upon the adoption of the Assessment Roll, all Service Assessments shall constitute a lien against such property equal in rank and dignity with the liens of all State, County, district, or municipal taxes and special assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other prior liens, mortgages, titles, and claims, until paid. (b) The lien for a Service Assessment shall be deemed perfected upon adoption by the City Council of the Final Assessment Ordinance or the Annual Rate Ordinance, whichever is applicable. The lien for a Service Assessment collected under the Uniform Assessment Collection Act shall attach to the property as provided by law. The lien for a Service Assessment collected under the alternative method of collection provided in Sec. 715.302 shall be deemed perfected upon adoption by the City Council of the Final Assessment Ordinance or the Annual Rate Ordinance, whichever is applicable, and shall attach to the property on such date of adoption. (Ord. No. 2010-444-E, § 1)

Jacksonville Ordinance Code § 715.210 Revisions to Service Assessments.

Sec. 715.210. - Revisions to Service Assessments. If any Service Assessment made under the provisions of this Chapter is either in whole or in part annulled, vacated, or set aside by the judgment of any court, or if the City Council is satisfied that any such Service Assessment is so irregular or defective that the same cannot be enforced or collected, or if the City Council has omitted to include any property on the Assessment Roll which property should have been so included, the City Council may take all necessary steps to impose a new Service Assessment against any property benefited by the Service Costs, following as nearly as may be practicable, the provisions of this Chapter and in case such second Service Assessment is annulled, vacated, or set aside, the City Council may obtain and impose other Service Assessments until a valid Service Assessment is imposed. (Ord. No. 2010-444-E, § 1)

Jacksonville Ordinance Code § 715.211 Procedural Irregularities.

Sec. 715.211. - Procedural Irregularities. Any informality or irregularity in the proceedings in connection with the levy of any Service Assessment under the provisions of this Chapter shall not affect the validity of the same after the approval thereof, and any Service Assessment as finally approved shall be competent and sufficient evidence that such Service Assessment was duly levied, that the Service Assessment was duly made and adopted, and that all other proceedings adequate to such Service Assessment were duly had, taken, and performed as required by this Chapter; and no variance from the directions hereunder shall be held material unless it be clearly shown that the party objecting was materially injured thereby. Notwithstanding the provisions of this Section, any party objecting to a Service Assessment imposed pursuant to this Chapter must file an objection with a court of competent jurisdiction within the time periods prescribed herein. (Ord. No. 2010-444-E, § 1)

Jacksonville Ordinance Code § 715.212 Correction of Errors and Omissions.

Sec. 715.212. - Correction of Errors and Omissions. (a) No act of error or omission on the part of the Property Appraiser, Tax Collector, Mayor, Council, their deputies, employees, or designees, shall operate to release or discharge any obligation for payment of a Service Assessment imposed by the City Council under the provision of this Chapter. (b) When it shall appear that any Service Assessment should have been imposed under this Chapter against a lot or parcel of property specially benefited by the provision of a service, facility, or program, but such property was omitted from the Assessment Roll, the City Council may, upon provision of appropriate notice as set forth in this Article, impose the applicable Service Assessment for the Calendar Year in which such error is discovered, in addition to the applicable Service Assessment due for the prior three Fiscal or Calendar Years. The Service Assessment so imposed shall constitute a lien against such property equal in rank and dignity with the liens of all State, County, district, or municipal taxes and special assessments, and superior in rank and dignity to all other prior liens, mortgages, titles and claims in and to or against the real property involved, which lien shall be deemed perfected on the date of adoption of the Ordinance imposing the Service Assessments. The Service Assessments may be collected as provided in Part 3 hereof. (c) Prior to the delivery of the Assessment Roll to the Property Appraiser or Tax Collector in accordance with the Uniform Assessment Collection Act, the Mayor shall have the authority at any time, upon his or her own initiative or in response to a timely filed petition from the Owner of any Assessed Property, to correct any error in applying the Service Assessment apportionment method to any particular property not otherwise requiring the provision of notice pursuant to the Uniform Assessment Collection Act. Any such correction shall be considered valid ab initio and shall in no way affect the enforcement of the Service Assessment imposed under the provisions of this Chapter. All requests from affected property owners for any such changes, modifications or corrections shall be referred to, and processed by, the Mayor and not, the Property Appraiser or Tax Collector. (d) After the Assessment Roll has been delivered to the Property Appraiser or Tax Collector in accordance with the Uniform Assessment Collection Act, any changes, modifications, or corrections thereto shall be made in accordance with the procedures applicable to correcting errors and insolvencies on the Tax Roll upon timely written request and direction of the Mayor. (Ord. No. 2010-444-E, § 1)

Source: City of Jacksonville, Ordinance Code and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/fl/jacksonville/codes/code_of_ordinances?nodeId=TITXXIPUWOUT_CH715SEAS_PT2ANSEASFetched: 10/27/2026