§ 106-99. Special assessment charge to constitute lien; delinquency.

(a)

Pursuant to F.S. § 197.363, all annual special assessment charges imposed against the owners of residential improved real property within the district under the provisions of this article shall constitute and are hereby imposed as liens against such residential improved real property as of October 1 of the fiscal year for which the special assessment charge is imposed or when service is provided. Until fully paid and discharged or barred by law, said annual special assessment charges shall remain liens equal in rank and dignity with the lien of county ad valorem taxes and superior in rank and dignity to all other liens, encumbrances, titles and claims in, to or against the residential real property involved.

(b)

If any annual special assessment charges become delinquent by not being fully paid by March 31 of the fiscal year for which the charge is imposed and remains delinquent, the special assessments shall be subject to penalties for delinquent payment and issuance of tax certificates and tax deeds with the potential for loss of title, as provided in F.S. ch. 197.

(Ord. No. 89-29, § VII, 6-8-89)