Florida/Georgia Personal Injury & Workers Compensation

...established under chapter 695. For example, section 197.122(1), Florida Statutes (2004), provides that “[a]ll taxes imposed pursuant to the State Constitution and laws of this state shall be a first lien, superior to all other liens.” Similarly, section 170.09, Florida Statutes (2004), provides that special assessment liens are “coequal with the lien of all state, county, district, and municipal taxes, superior in dignity to all other liens, titles, and claims, until paid.” II....

...Although the statutes do not require a municipality to give actual notice of the proposed improvements or the hearings to those who are not property owners, it does require that the municipality publish notice of the hearings and proposed improvements. Id. Florida Statutes § 170.09 provides that once confirmed, these special assessments constitute liens on the improved property, which are coequal with the lien of other taxes and superior to all other liens, titles, and claims until paid....

...*1069 The initial resolution was adopted by the city in 1981 and provided that the cost of the construction of the improvements for streets, sewers, and drainage would be paid for by levying and collecting special assessments on the adjoining property. The resolution further provided, in accordance with section 170.09, Florida Statutes, that all of the assessments may be paid in full without interest at any time within thirty days after the improvements were completed and a resolution adopting the same had been passed by the city....

...permitting a challenge ten, fifteen, or twenty years after the financing. Section 170.11 provides that “[a]ny surplus remaining after payment of all bonds and interest thereon shall revert to the city and be used for any municipal purpose,” and section 170.09 provides that if bonds are issued pursuant to chapter 170, the special assessments shall bear interest ......

existing mortgages, which I find troublesome. See § 170.09, Fla. Stat. (2014) (noting that special assessments

the time such financing costs are incurred. Section 170.09, Florida Statutes, provides that the special

...1997). - 25 -  The decision of the Legislature to allow what are essentially home improvement loans to be repaid through special assessments presents significant ramifications because these loans receive priority over existing mortgages, which I find troublesome. See § 170.09, Fla....

surfacing, and rehard surfacing of sidewalks[.] Section 170.09, F.S., relating to the payment of special assessments

...d shall remain liens until paid. 9 If a property owner fails to pay the special assessment or interest imposed when it is due, the statutes provide a method for foreclosure. Section 170.10 , F.S., states that: Each annual installment provided for in s. 170.09 shall be paid upon the dates specified in said resolution, with interest upon all deferred payments, until the entire amount of said assessment has been paid, and upon the failure of any property owner to pay any annual installment due, or...

...170.01 (1)(a), F.S.; construction and repair of sanitary sewers and drains, s. 170.01 (1)(b), F.S.; offstreet parking facilities, parking garages, or similar facilities, s. 170.01 (1)(e), F.S.; and mass transportation systems, s. 170.01 (1)(f), F.S. 9 Section 170.09 , F.S....