(a) For water or sewer projects, assessments may be made on thebasis of:
(1) The frontage abutting on the project, at an equal rate perfoot of frontage; or
(2) The street frontage of the lots served, or subject to beingserved, by the project, at an equal rate per foot of frontage; or
(3) The area of land served, or subject to being served, by theproject, at an equal rate per unit of area; or
(4) The valuation of land served, or subject to being served, bythe project, being the value of the land without improvements as shown on thetax records of the county, at an equal rate per dollar of valuation; or
(5) The number of lots served, or subject to being served, bythe project when the project involves extension of an existing system to aresidential or commercial subdivision, at an equal rate per lot; or
(6) A combination of two or more of these bases.
(b) For beach erosion control or flood and hurricane protectionworks, watershed improvement projects, drainage projects and water resourcesdevelopment projects, assessments may be made on the basis of:
(1) The frontage abutting on the project, at an equal rate perfoot of frontage; or
(2) The frontage abutting on a beach or shoreline or watercourseprotected or benefited by the project, at an equal rate per foot of frontage;or
(3) The area of land benefited by the project, at an equal rateper unit of area; or
(4) The valuation of land benefited by the project, being thevalue of the land without improvements as shown on the tax records of thecounty, at an equal rate per dollar of valuation; or
(5) A combination of two or more of these bases.
(c) Whenever the basis selected for assessment is either areaor valuation, the board of commissioners shall provide for the laying out ofone or more benefit zones according (i), in water or sewer projects, to thedistance of benefited property from the project being undertaken and (ii), inbeach erosion control or flood and hurricane protection works, watershedimprovement projects, drainage projects and water resources developmentprojects, to the distance from the shoreline or watercourse, the distance fromthe project, the elevation of the land, or other relevant factors. If more thanone benefit zone is established, the board shall establish differing rates ofassessment to apply uniformly throughout each benefit zone.
(d) For each project, the board of commissioners shall endeavorto establish an assessment method from among the bases set out in this sectionthat will most accurately assess each lot or parcel of land according to thebenefit conferred upon it by the project. The board's decision as to the methodof assessment is final and not subject to further review or challenge. (1963, c. 985, s. 1; 1965, c. 714; 1973, c. 822, s. 1;1983, c. 321, ss. 2, 3.)
(a) For water or sewer projects, assessments may be made on thebasis of:
(1) The frontage abutting on the project, at an equal rate perfoot of frontage; or
(2) The street frontage of the lots served, or subject to beingserved, by the project, at an equal rate per foot of frontage; or
(3) The area of land served, or subject to being served, by theproject, at an equal rate per unit of area; or
(4) The valuation of land served, or subject to being served, bythe project, being the value of the land without improvements as shown on thetax records of the county, at an equal rate per dollar of valuation; or
(5) The number of lots served, or subject to being served, bythe project when the project involves extension of an existing system to aresidential or commercial subdivision, at an equal rate per lot; or
(6) A combination of two or more of these bases.
(b) For beach erosion control or flood and hurricane protectionworks, watershed improvement projects, drainage projects and water resourcesdevelopment projects, assessments may be made on the basis of:
(1) The frontage abutting on the project, at an equal rate perfoot of frontage; or
(2) The frontage abutting on a beach or shoreline or watercourseprotected or benefited by the project, at an equal rate per foot of frontage;or
(3) The area of land benefited by the project, at an equal rateper unit of area; or
(4) The valuation of land benefited by the project, being thevalue of the land without improvements as shown on the tax records of thecounty, at an equal rate per dollar of valuation; or
(5) A combination of two or more of these bases.
(c) Whenever the basis selected for assessment is either areaor valuation, the board of commissioners shall provide for the laying out ofone or more benefit zones according (i), in water or sewer projects, to thedistance of benefited property from the project being undertaken and (ii), inbeach erosion control or flood and hurricane protection works, watershedimprovement projects, drainage projects and water resources developmentprojects, to the distance from the shoreline or watercourse, the distance fromthe project, the elevation of the land, or other relevant factors. If more thanone benefit zone is established, the board shall establish differing rates ofassessment to apply uniformly throughout each benefit zone.
(d) For each project, the board of commissioners shall endeavorto establish an assessment method from among the bases set out in this sectionthat will most accurately assess each lot or parcel of land according to thebenefit conferred upon it by the project. The board's decision as to the methodof assessment is final and not subject to further review or challenge. (1963, c. 985, s. 1; 1965, c. 714; 1973, c. 822, s. 1;1983, c. 321, ss. 2, 3.)
(a) For water or sewer projects, assessments may be made on thebasis of:
(1) The frontage abutting on the project, at an equal rate perfoot of frontage; or
(2) The street frontage of the lots served, or subject to beingserved, by the project, at an equal rate per foot of frontage; or
(3) The area of land served, or subject to being served, by theproject, at an equal rate per unit of area; or
(4) The valuation of land served, or subject to being served, bythe project, being the value of the land without improvements as shown on thetax records of the county, at an equal rate per dollar of valuation; or
(5) The number of lots served, or subject to being served, bythe project when the project involves extension of an existing system to aresidential or commercial subdivision, at an equal rate per lot; or
(6) A combination of two or more of these bases.
(b) For beach erosion control or flood and hurricane protectionworks, watershed improvement projects, drainage projects and water resourcesdevelopment projects, assessments may be made on the basis of:
(1) The frontage abutting on the project, at an equal rate perfoot of frontage; or
(2) The frontage abutting on a beach or shoreline or watercourseprotected or benefited by the project, at an equal rate per foot of frontage;or
(3) The area of land benefited by the project, at an equal rateper unit of area; or
(4) The valuation of land benefited by the project, being thevalue of the land without improvements as shown on the tax records of thecounty, at an equal rate per dollar of valuation; or
(5) A combination of two or more of these bases.
(c) Whenever the basis selected for assessment is either areaor valuation, the board of commissioners shall provide for the laying out ofone or more benefit zones according (i), in water or sewer projects, to thedistance of benefited property from the project being undertaken and (ii), inbeach erosion control or flood and hurricane protection works, watershedimprovement projects, drainage projects and water resources developmentprojects, to the distance from the shoreline or watercourse, the distance fromthe project, the elevation of the land, or other relevant factors. If more thanone benefit zone is established, the board shall establish differing rates ofassessment to apply uniformly throughout each benefit zone.
(d) For each project, the board of commissioners shall endeavorto establish an assessment method from among the bases set out in this sectionthat will most accurately assess each lot or parcel of land according to thebenefit conferred upon it by the project. The board's decision as to the methodof assessment is final and not subject to further review or challenge. (1963, c. 985, s. 1; 1965, c. 714; 1973, c. 822, s. 1;1983, c. 321, ss. 2, 3.)
