§ 50-1. Definitions.

As used in this chapter, the following words and terms shall have the following meanings, unless the context clearly otherwise requires:

"Assessed cost" means the amount determined by the board to be assessed in any fiscal year to fund all or any portion of the cost of the provision of the governmental services, facilities, or programs which provide a special benefit to assessed property, and shall include, but not be limited to, the following components: (A) the cost of physical construction, reconstruction or completion of any required facility or improvement; (B) the costs incurred in any required acquisition or purchase; (C) the cost of all labor, materials, machinery, and equipment; (D) the cost of fuel, parts, supplies, maintenance, repairs, and utilities; (E) the cost of computer services, data processing, and communications; (F) the cost of all lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; (G) the cost of any indemnity or surety bonds and premiums for insurance; (H) the cost of salaries, volunteer pay, workers' compensation insurance, or other employment benefits; (I) the cost of uniforms, training, travel, and per diem; (J) the cost of construction plans and specifications, surveys and estimates of costs; (K) the cost of engineering, financial, legal, and other professional services; (L) the costs of compliance with any contracts or agreements entered into by the county to provide the particular governmental services for which the assessment is intended to pay; (M) all costs associated with the structure, implementation, collection, and enforcement of the special assessments, including any service charges of the tax collector or property appraiser and amounts necessary to off-set discounts received for early payment of special assessments pursuant to the Uniform Assessment Collection Act or for early payment of special assessments collected pursuant to section 50-22 herein; (N) all other costs and expenses necessary or incidental to the acquisition, provision, or construction of the particular governmental services, facilities, or programs, and such other expenses as may be necessary or incidental to any related financing authorized by the board by subsequent resolution; (O) a reasonable amount for contingency and anticipated delinquencies and uncollectible special assessments; (P) the costs of financing or bonding, if required; and (Q) reimbursement to the county or any other person for any moneys advanced for any costs incurred by the county or such person in connection with any of the foregoing components of assessed cost. In the event the county also imposes an impact fee upon that part of new growth or development for governmental services related capital improvements paid by impact fees, the assessed cost shall not include that part of such costs attributable to capital improvements necessitated by new growth or development that will be paid by such impact fees.

"Assessed property" means all parcels of land included on the assessment roll that receive a special benefit from the delivery of services, programs or facilities identified in the assessment ordinance, initial assessment resolution or a subsequent preliminary rate resolution.

"Assessment ordinance" means the specific ordinance adopted to establish a special assessment pursuant to section 50-5 hereof.

"Assessment roll" means the special assessment roll relating to a special assessment approved by an assessment ordinance pursuant to section 50-14 hereof or an annual rate resolution pursuant to section 50-16 hereof.

"Board" means the Board of County Commissioners of Okeechobee County, Florida.

"Chapter" means this Chapter 50, Okeechobee County Code, as amended from time-to-time.

"Clerk" means the Clerk of the Circuit Court for Okeechobee County, Florida, as ex-officio clerk of the board and such other person as may be duly authorized to act on his or her behalf.

"Continuing special assessment" means a special assessment that by its nature is not limited to a single capital expenditure or project, but will be reoccurring on a periodic basis so as to be renewed and re-assessed annually.

"County" means Okeechobee County, Florida.

"County administrator" means the chief administrative officer of the county, designated by the board to be responsible for coordinating the special assessments, or such person's designee.

"Fiscal year" means that period commencing October 1st of each year and continuing through the next succeeding September 30th, or such other period as may be prescribed by law as the fiscal year for the county.

"Government property" means property owned by the United States of America or any agency thereof, a sovereign state or nation, the State of Florida or any agency thereof, a county, a special district or a municipal corporation.

"Initial assessment resolution" means the resolution described in section 50-10 hereof which shall be the initial proceeding for the identification of the assessed cost for which an assessment is to be made and for the imposition of a special assessment.

"Maximum assessment rate" means the highest rate of a special assessment established by the board in an initial assessment resolution or preliminary rate resolution and confirmed by the board in the assessment ordinance or annual rate resolution.

"Owner" means the person reflected as the owner of assessed property on the tax roll.

"Person" means any individual, partnership, firm, organization, corporation, association, or any other legal entity, whether singular or plural, masculine or feminine, as the context may require.

"Preliminary rate resolution" means the resolution described in section 50-16 hereof initiating the annual process for updating the assessment roll and directing the reimposition of an assessment pursuant to an annual rate resolution.

"Property appraiser" means the Okeechobee County Property Appraiser.

"Special assessment" means an assessment, other than a fire rescue assessment, lawfully imposed by the board against assessed property to fund all or any portion of the cost of the provision of specified governmental services, facilities, or programs providing a special benefit to property as a consequence of possessing a logical relationship to the value, use, or characteristics of the assessed property.

"Tax collector" means the Okeechobee County Tax Collector.

"Tax roll" means the real property ad valorem tax assessment roll maintained by the property Appraiser for the purpose of the levy and collection of ad valorem taxes.

"Uniform Assessment Collection Act" means F.S. §§ 197.3632 and 197.3635, or any successor statutes authorizing the collection of non-ad valorem assessments on the same bill as ad valorem taxes, and any applicable regulations promulgated thereunder.

(Ord. No. 2001-06, § 1, 8-23-01)