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File Ref. #069 RECEIVED 98 JUL 29 AH": 4 9 CITY CLERK'S OFF ICE ~ tJ~9-h3{J/I'iYl1(1.r7j1~ . ~ 1/II}- c Bulletin PTA-98-006 { From: John R. Everton Date: June 23, 1998 To: Property Appraisers Municipalities FLORIDA DEPARTMENT OF REVENUE PROPERTY TAX BULLETIN PROPOSED SPECIAL ASSESSMENTS FOR MUNICIPAL IMPROVEMENTS WRITTEN NOTICE OF SCHEDULED HEARINGS The 1998 Legislature amended the statute governing the publication of preliminary assessment rolls, section 170.07, Florida Statutes, to be effective January 1, 1999. See Chapter 98-52, section 1, Laws of Florida (House Bill 1555). The new law increases the required time for written notice to owners of property affected by proposed special assessments for municipal improvements to at least 30 days in advance of the scheduled hearing. . The law specifically revised section 170.07, Florida Statutes, by making the following changes (Words ctriokon are deletions; words underlined are additions): Upon the completion of said preliminary assessment roll, the governing authority of the municipality shall by resolution fix a time and place at which the owners of the property to be assessed or any other persons interested therein may appear before said governing authority and be heard as to the propriety and advisability of making such improvements, as to the cost thereof, as to the manner of payment therefor, and as to the amount thereof to be assessed against each property so improved. Thirtv +eR days' notice in writing of such time and place shall be given to such property owners. The notice shall include the amount of the assessment and shall be served by mailing a copy to each of such property owners at his or her last known address, the names and addresses of such property owners to be obtained from the records of the property appraiser or from such other sources as the city or town clerk or engineer deems reliable, proof of such mailing to be made by the affidavit of the clerk or deputy clerk of said municipality, or by the engineer, said proof to be filed with the clerk, provided, that failure to mail said notice or notices shall not invalidate any of the proceedings hereunder. Notice of the time and place of such hearing shall also be given by two publications a week apart in a newspaper of general circulation in said municipality, and if there be no newspaper published in said municipality the governing authority of said municipality shall cause said notice to be published in like manner in a newspaper of general circulation published in the county in which said municipality is located; provided that the last publication shall be at least 1 week prior to the date of the hearing. Said notice shall describe the streets or other areas to be improved and advise all persons interested that the description of each property to be assessed and the amount to be. (Over) assessed to each piece or parcel of property may be ascertained at the office of the clerk of the municipality. Such service by publication shall be verified by the affidavit of the publisher and filed with the clerk of said municipality. In summary, the new law increases-the time required for written notice by mail, from 10 days to 30 days, informing affected property owners of the time and place to appear if they wish to be heard concerning proposed municipal improvements or the proposed special assessment for municipal improvements. The Truth-in-MiJ/age (TRIM) notice may potentially serve as this notice if the TRIM notice satisfies all the requirements under section 170.07, Florida Statutes, and other applicable statutes. The TRIM notice was renamed the NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSED OR ADOPTED NON-AD VALOREM SPECIAL ASSESSMENTS as a result of Chapter 98-167, section 4, Laws of Florida (Senate Bill 2222). Also, a notice is required to be mailed at least 20 days prior to the hearing when a local government adopts its non-ad valorem assessment roll. See section 197.3632(4)(b), Florida Statutes. The TRIM notice may also potentially serve as that notice if the TRIM notice satisfies all the requirements under section 197.3632(4)(b), Florida Statutes. However, there may be additional notices, such as newspaper publication, required by law. For additional information, see also Bulletin PTA-98-005, NOTICE OF PROPOSED PROPERTY TAXES AND PROPOSED OR ADOPTED NON-AD VALOREM SPECIAL ASSESSMENTS. This .information is being furnished by the Department of Revenue to advise interested parties of legislative action taken during the 1998 session. If further assistance or clarification is needed, please contact Christopher Shipley at (850)414-6107 or Jerry Miller at (850)414-6100.