Florida Statutes

Fla. Stat. § 170.08 (2025)

Final consideration of special assessments; equalizing board to hear complaints and adjust assessments; rebate of difference in cost and assessment.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

Find cases: SyfertCases citing this section FL-LEGleg.state.fl.us JustiaFla. Statutes CornellLII Search CasesGoogle Scholar

170.08 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of the improvement, the municipality shall credit to each of the assessments the difference in the assessment as originally made, approved, and confirmed and the proportionate part of the actual cost of the improvement to be paid by special assessments as finally determined upon the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.

Notes of Decisions

Cited in 7 cases (1 in the last 5 years), 1966–2021 · leading case: PBT Real Est., LLC v. Town of Palm Beach, 988 F.3d 1274 (11th Cir. 2021).

Sort: Relevance Newest Treatment

PBT Real Est., LLC v. Town of Palm Beach, 988 F.3d 1274 (11th Cir. 2021). “Fla. Stat. § 170.08 , “Final consideration of special assessments; equalizing board to hear complaints and adjust assessments; rebate of difference in cost and assessment,” provides that, prior to any “final decision on whether to levy [a] special assessment[],” the “governing…”

J & L Enter. v. Jones, 614 So. 2d 1151 (Fla. 4th DCA 1993). · cites it 2× “The trial court properly granted Jones' motion for summary judgment on his breach of warranty against encumbrances claim because "[a] special assessment lien attaches to real property subject to said lien at the time the governing body of the municipality equalizes and approves…”

Rinker Materials Corp. v. Town of Lake Park, 494 So. 2d 1123 (Fla. 1986). “35 accepting the assessment roll and scheduling a hearing on November 5, 1985 for the Council to meet as an equalizing board pursuant to section 170.08. This resolution reiterated that the assessments would be made in proportion to the benefits received from the project and that…”

Keenan v. City of Edgewater, 684 So. 2d 226 (Fla. 5th DCA 1996). “There is little specific statutory guidance regarding when a cause of action on a wrongful municipal special assessment accrues for purposes of the running of a statute of limitations and which statute is applicable.”

H & B Builders, Inc. v. City of Sunrise, 727 So. 2d 1068 (Fla. 4th DCA 1999). “The court noted: There is little specific statutory guidance regarding when a cause of action on a wrongful municipal special assessment accrues for purposes of the running of a statute of limitations and which statute is applicable.”

Cape Dev. Co. v. City of Cocoa Beach, 192 So. 2d 766 (Fla. 1966). “Accordingly, for the reasons set forth herein, the decision of the Circuit Court is Affirmed. THORNAL, C.J., and THOMAS, CALDWELL and ERVIN, JJ.”

Reis v. City of Clermont, 34 Fla. Supp. 50 (Fla. Cir. Ct., Lake Cty. 1970). “Plaintiffs theory of case The plaintiff’s theory of the case is that the assessment as made by the defendants against his property is in excess of the special *52 benefits, if any, to the property assessed and that such assessment is illegal and unconstitutional, and deprives…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.