CREATING A SPECIAL ASSESSMENT DISTRICT


  The Board of County Commissioners usually require either a petition or a survey showing that the majority of the property owners are in favor of the district proposal. A group or representative of the district must attend a regularly scheduled meeting of the Board of County Commissioners and get approval to have the Board Attorney draft the ordinance creating the district being proposed.

_   A legal description of the proposed boundaries and a map of the district being requested must be drafted and provided to the Board Attorney. The Board Attorney then drafts a proposed ordinance to be considered at a public hearing. An ordinance must be adopted at the first public hearing prior to November 1.

_   A second public hearing shall be scheduled during December for adoption of a resolution by the Board of County Commissioners of Highlands County.

_   A preliminary budget must be prepared to submit to the Budget Office by April 1.

_   The Board of Supervisors shall adopt a Tentative Rate Resolution amount for the assessment at a regularly scheduled meeting in July for mail out purposes.

_   A third public hearing must be held between June 1 and September 15 for approval of the proposed assessment for the newly created district. Prior to the public hearing, a notice by mail shall be sent to each person owning property subject to the assessment. The cost of printing and mailing this notice shall be the responsibility of the person or group requesting the levy. If approved, the tax bills sent out to all property owners in November will include the new assessment.

_   The time frame for starting a new district to expending funds may take from 14 months to 2 years depending on timing and the statutes governing the creation of special districts.

_   The requesting person or group will be responsible for paying for the cost of postage, printing, and advertising the public hearing when starting up a new district.

For additional information contactTreasa Handley, Assessment Coordinator, at (863) 402-6505.
She will provide you with a packet of information on the steps to take.