§ 110-91. Definitions.

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

Assessment means a non-ad valorem assessment lawfully imposed by the county for the payment of costs in accordance with the terms of this article against properties specially benefited by a project.

Assessment coordinator means the person designated by the county manager to be responsible for coordinating assessments within the special assessment district or such person's designee.

Assessment roll means a non-ad valorem assessment roll relating to an assessment, approved by either (i) a final assessment ordinance or (ii) a resolution adopting the tentative assessment roll as the assessment roll as provided by section 110-124 hereof.

Benefited area means any unit, lot, or parcel lying within the boundaries of a proposed special assessment district, as more fully described in the legal description contained in the ordinance creating such special assessment district which receives a direct benefit from a project.

Bonds means the bonds, loan agreements, notes, revolving fund loan, or other evidence of indebtedness issued or entered into by the county pursuant to division 5 hereof, payable from the pledged revenues and such other funds, if any, that the council may pledge to budget and appropriate in any fiscal year pursuant to section 110-151 hereof.

Cost means, as applied to a project, (a) the cost of physical construction, reconstruction or completion, (b) the costs of acquisition or purchase, (c) the cost of all labor, materials, machinery and equipment, (d) the cost of all lands and interest therein, property rights, easements and franchises of any nature whatsoever, (e) the cost of any indemnity or surety bonds and premiums for insurance during construction, (f) interest prior to and during construction, and for such period of time after completion of the construction or acquisition of a project as the council deems appropriate, and for such period of time after the issuance of the bonds and notes as may be necessary to collect the initial annual installment of assessments, (g) amounts necessary to pay redemption premiums or other costs associated with the early retirement of bonds and notes related to a project, (h) the creation of reserve or debt service funds, (i) costs and expenses related to the issuance of bonds and notes related to a project, all financing charges and any expenses related to any liquidity facility or credit facility, including interest on bonds and notes held by the issuer of such liquidity facility or credit facility, including interest on bonds or notes held by the issuer of such liquidity or credit facility; (j) the cost of construction plans and specifications, surveys and estimates of costs and of revenues, (k) the cost of engineering, financial, legal and other consultant services associated with a project, (l) the cost of engineering, financial, legal and other consultant services and any other cost associated with the structure, implementation and collection of assessments, including any service charges of the assessment coordinator, county manager, tax collector or property appraiser and amounts necessary to off-set discounts received for early payment of assessments pursuant to applicable law, and (m) all other costs and expenses properly attributable to such acquisition or construction, and such other expenses as may be necessary or incidental to any financing authorized by this article, including a reasonable contingency amount; and including reimbursement of the county or any other person, firm or corporation for any moneys advanced for any costs incurred by the county or such person, firm or corporation in connection with any of the foregoing items of cost.

Council means the county council of the county.

County means the County of Volusia, Florida.

County manager means the county manager/clerk of the county.

Final assessment ordinance means the ordinance described in section 110-124 hereof approving the assessment role.

Notes means notes or other evidence of indebtedness issued in anticipation of bonds as permitted by division 5 hereof.

Pledged revenues means (a) the proceeds of the bonds, including investment earnings thereon, (b) proceeds of the assessments, as specified by the resolution authorizing the bonds, and (c) any other non-ad valorem revenues or other legally available moneys specifically pledged by the county under the resolution authorizing the bonds.

Preliminary assessment roll shall mean the preliminary assessment roll prepared by the assessment coordinator as described in section 110-124 of this article.

Project means the construction of improvements or facilities located within a special assessment district or directly serving a special assessment district which the county shall finance, in whole or in part, from proceeds of assessments levied pursuant to the provisions of this article.

Property appraiser means the property appraiser of the county.

Special assessment district means any special assessment district created by ordinance of the county and brought within the scope of this article pursuant to division 3 hereof.

Tax collector means the finance department of the county.

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.

Tentative assessment ordinance means any ordinance described in section 110-116 hereof which shall be the initial proceeding for the imposition of assessments.

Tentative assessment roll shall mean the tentative assessment roll prepared by the assessment coordinator as described in section 110-118 of this article.

The terms "herein," "hereunder," "hereby," "hereto," "hereof," and any similar terms, shall refer to this article; the term "heretofore" shall mean before the date of adoption of this ordinance; and the term "hereafter" shall mean after the date of adoption of this ordinance.

Words importing the masculine gender include every other gender.

Words importing the singular number include the plural number, and vice versa.

(Ord. No. 94-19, Art. I, § 3(Art. 1, § 1.1), 12-15-94)