§ 17-297. Collection of special assessments.

(a)

The special assessment is due and payable not later than January 1st of each year, and shall become delinquent as of April 1st of each year.

(b)

If after April 1st of any year the annual special assessment has not been paid, the special assessment shall be a lien in the county and shall cause to be filed in the official records of the Office of the Clerk of the Courts of Franklin County, Florida, a notice of assessment lien showing a legal description of the property against which the lien is claimed, the name of the property owner, as reflected by the county, and an accurate statement of the total unpaid and delinquent special assessment claimed to be due. However, prior to said lien, the county shall first send the property owner a notice of delinquency and assessment lien. Such notice of lien shall be filed in the official records maintained by the clerk of court for such purposes.

(c)

Such liens, when filed, may be discharged when satisfied by payment to the county of the aggregate amount specified in the lien, together with interest from the date the assessment became delinquent until payment date, with interest computed at twelve (12) percent per annum, together with an additional sum of all reasonable recording costs incurred with respect to the lien and its discharge as determined by the Clerk of Courts of Franklin County, Florida.

(d)

Any person, firm, corporate or legal entity, other than the present owner of the property involved, who pays any such assessment lien shall be entitled to receive an assignment of the assessment lien held by the county and shall be subrogated to the rights of the county to the enforcement of the lien; provided, however, no person, corporation, firm or other legal entity shall be subrogated to the rights of the county to the enforcement of the lien until fifteen (15) days following publication, in a newspaper of general circulation within Franklin County, Florida, of legal notice reasonably describing the land to which the lien has attached; prior to which time the legal owner or owners of the property shall have the exclusive right to satisfy and discharge said lien. Such person, firm, corporation or other legal entity shall be responsible for payment of the reasonable fees of the clerk and the newspaper for such assignment and publication.

(e)

When such lien has been fully paid or discharged, the county shall promptly cause evidence of the satisfaction and discharge of said lien to be entered into the official records of the Clerk of Courts of Franklin County, Florida.

(f)

Delinquent special assessments, after recordation of the lien, may be collected by appropriate civil action; and in addition to collection of the lien, interest, as called for in this division, shall be collected together with reasonable attorney fees and costs of collection.

(g)

Liens created by this division shall expire twenty (20) years after the date on which the lien was recorded. Provided, however, that such lien may be extended an additional twenty-year, one (1) time only extension by re-recording it in the official records of the Office of the Clerk of Courts of Franklin County, Florida. Provided further, that a lien shall not expire during any enforcement proceeding filed under this division.

(Ord. No. 2013-1, 1-15-13)