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The 2025 Florida Statutes
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F.S. 170.08170.08 Final consideration of special assessments; equalizing board to hear complaints and adjust assessments; rebate of difference in cost and assessment.—At the time and place named in the notice provided for in s. 170.07, the governing authority of the municipality shall meet and hear testimony from affected property owners as to the propriety and advisability of making the improvements and funding them with special assessments on property. Following the testimony, the governing authority of the municipality shall make a final decision on whether to levy the special assessments. Thereafter, the governing authority shall meet as an equalizing board to hear and consider any and all complaints as to the special assessments and shall adjust and equalize the assessments on a basis of justice and right. When so equalized and approved by resolution or ordinance of the governing authority, a final assessment roll shall be filed with the governing authority of the municipality, and such assessments shall stand confirmed and remain legal, valid, and binding first liens upon the property against which such assessments are made until paid; however, upon completion of the improvement, the municipality shall credit to each of the assessments the difference in the assessment as originally made, approved, and confirmed and the proportionate part of the actual cost of the improvement to be paid by special assessments as finally determined upon the completion of the improvement, but in no event shall the final assessments exceed the amount of benefits originally assessed. Promptly after such confirmation, the assessments shall be recorded by the city clerk in a special book, to be known as the “Improvement Lien Book,” and the record of the lien in this book shall constitute prima facie evidence of its validity. The governing authority of the municipality may by resolution grant a discount equal to all or a part of the payee’s proportionate share of the cost of the project consisting of bond financing costs, such as capitalized interest, funded reserves, and bond discount included in the estimated cost of the project, upon payment in full of any assessment during such period prior to the time such financing costs are incurred as may be specified by the governing authority.History.—s. 8, ch. 9298, 1923; CGL 3029; s. 5, ch. 59-396; s. 1, ch. 78-330; s. 73, ch. 81-259; s. 6, ch. 87-103.
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Annotations, Discussions, Cases:
Cases Citing Statute 170.08
Total Results: 9
203 So. 2d 204
District Court of Appeal of Florida | Filed: Oct 5, 1967 | Docket: 1694322
Cited 10 times | Published
, 296 S.W. 338 (1927); 50 Am.Jur., Suretyship § 170; 8 A.L.R. 1485; 66 A.L.R. 315; and 71 A.L.R. 1278
192 So. 2d 766, 1966 Fla. LEXIS 3179
Supreme Court of Florida | Filed: Dec 14, 1966 | Docket: 1262395
Cited 8 times | Published
[5] F.S. Section 170.07, F.S.A.
[6] F.S. Section 170.08, F.S.A.
[7] F.S. Section 170.11, F.S.A.
[8]
494 So. 2d 1123, 11 Fla. L. Weekly 437
Supreme Court of Florida | Filed: Aug 21, 1986 | Docket: 452293
Cited 5 times | Published
to meet as an equalizing board pursuant to section 170.08. This resolution reiterated that the assessments
614 So. 2d 1151, 1993 WL 36284
District Court of Appeal of Florida | Filed: Feb 17, 1993 | Docket: 1509852
Cited 4 times | Published
assessment by resolution or ordinance, pursuant to section 170.08, Florida Statutes, even if the improvements
684 So. 2d 226, 1996 Fla. App. LEXIS 12301, 1996 WL 672985
District Court of Appeal of Florida | Filed: Nov 22, 1996 | Docket: 1740916
Cited 2 times | Published
limitations and which statute is applicable. Section 170.08 provides that a special assessment lien attaches
Court of Appeals for the Eleventh Circuit | Filed: Feb 22, 2021 | Docket: 59672951
Published
given to such property owners.
Fla. Stat. § 170.08, “Final consideration of special assessments;
Florida Attorney General Reports | Filed: Oct 3, 2001 | Docket: 3256327
Published
on whether to levy the special assessments. Section 170.08, Florida Statutes, provides further that:
"Thereafter
727 So. 2d 1068, 1999 Fla. App. LEXIS 1773, 1999 WL 89550
District Court of Appeal of Florida | Filed: Feb 24, 1999 | Docket: 64786640
Published
limitations and which statute is applicable. Section 170.08 provides that a special assessment lien attaches
Florida Attorney General Reports | Filed: Aug 11, 1976 | Docket: 3257511
Published
question is answered by the following discussion. Section 170.08, F. S., provides in pertinent part: Equalizing