08-1924 Summerset North Assessment Rolls

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SECTION 2. AUTHORITY. This Resolution is adopted pursuant to the Ordinance, Chapter 166, Florida Statutes, and other applicable provisions of law. SECTION 3. DEFINITIONS. This Resolution is the Annual Local Improvement Assessment Resolution as defined in the "Ordinance". All capitalized terms in this Resolution shall have the meanings defined in the Ordinance and the implementing resolutions adopted pursuant thereto. SECTION 4. APPROVAL OF ASSESSMENT ROLLS. The assessment rolls on file with the City Clerk for the Summerset North Assessment Area are hereby approved. Pursuant to Section 197.3632, Florida Statutes, each assessment roll shall be certified to the Seminole County Tax Collector prior to September 15th of each year. SECTION 5. ASSESSMENT LIENS. Special Assessments imposed within the assessment area listed on the rolls described in Section 4 hereto shall constitute a lien against assessed property equal in rank and dignity with the liens of all state, county, district or municipal taxes and other non-ad valorem assessments. Except as otherwise provided by law, such lien shall be superior in dignity to all other liens, titles and claims, until paid. The lien shall be deemed perfected upon adoption of this Resolution and shall attach to the property included on the assessment roll as of January 1 of this tax period, the lien date for ad valorem taxes. SECTION 6. SEVERABILITY. If any section, clause, phrase, word, or provision of this resolution is for any reason held invalid or unconstitutional by a court of competent jurisdiction, whether for substantive or procedural reasons, such portions shall be deemed a separate, distinct, and independent provision, and such holding shall not affect the validity of the remaining portions of this resolution. Resolution 08-1924 Page 2 of3