CopyCited 2 times | Published | United States Bankruptcy Court, M.D. Florida | 16 Fla. L. Weekly Fed. B 137, 50 Collier Bankr. Cas. 2d 1274, 2003 Bankr. LEXIS 526, 2003 WL 21289984
...It is enforceable in like manner as a state, county, municipal, or school board tax. Fla. Stat. §
190.021(3). Both the benefit special assessments and the maintenance special assessments are non-ad valorem assessments. As such, they may be collected at the CID's discretion by the tax collector pursuant to Section
197.363 or Section
197.3632 of the Florida Statutes, or in accordance with other collection measures as provided for by law....
CopyAgo (Fla. Att'y Gen. 1990).
Published | Florida Attorney General Reports
...Hamilton, City Attorney City of Orlando 400 South Orange Avenue Orlando, Florida 32801 Dear Sirs: You ask substantially the following questions: 1. Are stormwater utility fees imposed by the City of Orlando pursuant to s.
403.0893 , F.S., special assessments for purposes of s.
197.363 , F.S.? 2. Are stormwater utility fees imposed by the City of Orlando pursuant to s.
403.0893 , F.S., service charges for purposes of s.
197.363 , F.S.? 3. Are stormwater utility fees imposed by the City of Orlando pursuant to s.
403.0893 , F.S., non-ad valorem assessments as defined in s.
197.3632 , F.S.? 4....
...Questions One and Two As your first and second questions are interrelated, they will be answered together. You ask whether the stormwater utility fees imposed by the City of Orlando pursuant to s.
403.0893 , F.S., are special assessments or service charges for purposes of s.
197.363 , F.S., which establishes an optional method of collection for special assessments. Section
197.363 , F.S., recognizes a distinction between special assessments and service charges....
...13 As discussed, supra, this office is of the opinion that a distinction exists between user charges and special assessments. The former is based upon use while the latter contemplates a particular benefit to the property. 14 In addition, this office has been advised that the city has utilized the provisions of s.
197.363 , F.S. As noted above, s.
197.363 , F.S., specifically prohibits the use of ad valorem tax bills for service charges. I find no basis for concluding, as suggested by the city, that a user charge for purposes of s.
403.0893 (1), F.S., is not a user charge for purposes of s.
197.363 , F.S. Based upon the foregoing, I am of the opinion that the stormwater utility fees imposed by the City of Orlando pursuant to s.
403.0893 (1), F.S., are being imposed as special assessments. Question Three Section
197.3632 (1)(d), F.S., defines "Non-ad valorem assessment" to mean "only those assessments which are not based upon millage and which can become a lien against a homestead as permitted in s. 4, Art. X of the State Constitution." This office has previously stated that service or user charges do not qualify as non-ad valorem assessments as defined in s.
197.3632 , F.S., since such charges cannot become a lien against homestead as permitted in s....
...Thus, such charges, if properly imposed as such, would appear to constitute an assessment which is not based upon millage which can become a lien against a homestead. 16 Such charges, therefore, would qualify as "non-ad valorem assessments" as defined in s. 197.3632 (1)(d), F.S....
...20 Accordingly, it would appear to be questionable whether the property of the state would be subject to forced sale pursuant to Ch. 197 , F.S., should the state be responsible for payment of the stormwater utility fees. Sincerely, Robert A. Butterworth Attorney General RAB/tjw 1 Section 197.363 (2), F.S....
...within such units. 6
329 So.2d 314 (Fla. 1976). 7
329 So.2d at 319 . And see, AGO 89-85 in which this office concluded that the flat fee imposed for voluntary garbage collection by the county was a service charge and not a special assessment. 8 See, s.
197.363 , F.S....
CopyAgo (Fla. Att'y Gen. 1991).
Published | Florida Attorney General Reports
...403.0893 (1), F.S., could be charged against property owned by the State of Florida. The fees in AGO 90-47 were imposed upon property within the city regardless of use and were based upon the particular property having received some particular benefit from the stormwater system. Furthermore, the provisions of s. 197.363 , F.S., 1 were used by the city to collect the fees....
...Petersburg is authorized to charge stormwater utility user fees pursuant to s.
403.0893 (1), F.S., which, if not imposed as an impact or service availability fee contemplated by s. 235.26(1), F.S. (1990 Supp.), may be imposed upon a school district. Sincerely, Robert A. Butterworth Attorney General RAB/tls 1 Section
197.363 , F.S., provides that special assessments authorized by general or special law or the State Constitution may be collected in the manner as provided for ad valorem taxes under Ch....
