Chapter 742 - STREETS CONSTRUCTED BY SPECIAL ASSESSMENT

Sec. 741.114. - Annual reporting requirements. Chapter 744 - STREET CONSTRUCTION REGULATIONS Chapter 742 - STREETS CONSTRUCTED BY SPECIAL ASSESSMENT[1]

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State Law reference— Special assessments, F.S. Ch. 170.

PART 1. - SPECIAL ASSESSMENTS—GENERAL

Sec. 742.101. - Determination to construct street improvements.

The Council may determine, by resolution, to construct, reconstruct, repair, pave, repave, hard-surface, re-hardsurface, widen, gutter, drain, grade, regrade and level streets in the City, electing to make the proposed improvements under this Chapter, either upon its own finding of the necessity therefor or upon petition by owners of at least 60 percent of the front footage of the properties specially benefitted by the proposed improvements. Rights-of-way for street, drainage, sanitary sewer and utilities of a width which conforms to the standards of the Code of Subdivision Regulations and which intersects with a publicly maintained street shall be required prior to a determination. Narrower right-of-way, continuous or intermittent, may be required when, in the opinion of the Director of Public Works, it will promote public convenience but not impair public safety or is deemed necessary as a result of physical circumstances. Additional right-of-way or other improvements may be required when necessary for public safety and convenience.

(Ord. 72-493-356, § 1; Ord. 74-1475-668, § 1; Ord. 83-591-400, § 1)

Note— Former § 603.101.

Sec. 742.102. - Special assessments under F.S. Ch. 170.

The City shall describe the improvements to be made, provide for and levy special assessments to pay all or part of the cost of the improvements, publish notices, hold hearings and take all other required and appropriate action to complete the improvements and pay for them under the authority and provisions of F.S. Ch. 170. The Council Secretary shall exercise the powers and perform the duties and responsibilities of the City Clerk under F.S. Ch. 170, except that the Tax Collector shall, after confirmation of special assessments, record the assessments in the Improvement Lien Book and maintain custody thereof.

(Ord. 72-493-356, § 1; Ord. 74-1475-668, § 1; Ord. 83-591-400, § 1)

Note— Former § 603.102.

Sec. 742.103. - Payment and collection of special assessments.

When the amount of the assessments have been finally determined upon completion of the improvements and have been adjusted and equalized as provided in F.S. Ch. 170, the assessments, as recorded in the Improvement Lien Book, shall be entered in a special column in the tax assessment roll headed Special Tax Assessment. The Tax Collector shall collect the special tax when other City taxes are paid. An omission or failure to assess property for the improvements made or a mistake in the special tax shall not be a waiver of its payment nor shall it in any manner be construed as an estoppel against the City, but the omitted or corrected tax shall be included by the Property Appraiser for the following year, promptly after the error is discovered. If a person does not own the entire property against which an assessment has been placed, he may pay on the part owned by him and the City shall retain its lien on the remaining property.

(Ord. 72-493-356, § 1; Ord. 74-1475-668, § 1; Ord. 83-591-400, § 1)

Note— Former § 603.103.

Sec. 742.104. - Collection of special taxes.

Special taxes assessed under this Chapter against property shall be due at the same time as City taxes and, if not paid when due, shall draw interest at the rate of six percent per annum. Special taxes may be collected by suit as other City taxes and with the same penalties. If property is sold for ad valorem taxes or special taxes, the City shall continue to assess the property annually until the liens against it as recorded in the Improvement Lien Book are fully paid as provided by this Chapter and F.S. Ch. 170.

(Ord. 72-493-356, § 1; Ord. 74-1475-668, § 1; Ord. 83-591-400, § 1)

Note— Former § 603.104.

Sec. 742.105. - Chapter not to apply to certain streets.

This Chapter shall not apply to streets which were formally accepted for maintenance by the City prior to October 1, 1972.

(Ord. 72-493-356, § 1; Ord. 74-1475-668, § 1; Ord. 83-591-400, § 1)

Note— Former § 603.105.

Sec. 742.106. - Street acceptance by City.

Should any street be improved pursuant to the provisions of this Chapter and result in conformity to the applicable standard for the street as provided in the Code of Subdivision Regulations, the street shall not thereafter be improved pursuant to the provisions of this Chapter and it shall be deemed formally accepted by the City. Right-of-way acquired pursuant to this Section shall be dedicated and accepted at no cost to the City.

(Ord. 74-1475-668, § 1; Ord. 83-591-400, § 1)

Note— Former § 603.106.

Sec. 742.107. - City contribution toward special assessments for dirt roads.

(a)

The City may contribute up to one-third of the cost to pave "qualified" dirt roads in Duval County existing on or before May 3, 1989. The remaining two-thirds of the cost for paving the "qualified" dirt road will be made by special assessment of the benefiting property owners as provided in Chapter 742, Ordinance Code, and F.S. Ch. 170.

(b)

The Director, Public Works Department, shall determine whether a dirt road is "qualified" for City contribution based on an evaluation of the following criteria:

(i)

Whether the road is an existing passable roadway with an acceptable public right-of-way previously dedicated to the City by deed of dedication or record plat; and

(ii)

Whether the road has been in existence and serving at least two residences before May 3, 1989; and

(iii)

Whether 100 percent of the necessary right-of-way or easements for City maintenance and stormwater treatment and drainage facilities have been previously dedicated to the City by deed of dedication, easement or record plat; and

(iv)

Whether 66.677 percent of the abutting property owners agree to share two-thirds of the cost of construction with the City.

(c)

The City shall assess each benefiting property owner according to procedures set forth in Chapter 742, Ordinance Code, and F.S. Ch. 170.

(Ord. 2003-280-E, § 2)

PART 2. - DIRT ROAD SPECIAL ASSESSMENT HARDSHIP ASSISTANCE PROGRAM

Sec. 742.201 - Definitions.

For purposes of this Part 2, Special Assessment Hardship Assistance Program, the following definitions shall apply:

(a)

Household means a person or group of persons living together in a room or group of rooms as a housing unit, but the term does not include persons boarding in or renting a portion of the dwelling.

(b)

Income means the "adjusted gross income" as defined in Section 62 of the United States Internal Revenue Code, of all members of a household.

(c)

Qualified property owner means any person owning residential property assessed pursuant to Section 630.107, Ordinance Code.

(Ord. 2003-280-E, § 3)

Sec. 742.202. - Special assessment homestead tax deferral properties.

(a)

It is hereby determined to be in the best interests of the citizens of the City of Jacksonville to assist low-income property owners with any financial burden created by the imposition of special assessments pursuant to Section 742.107, Ordinance Code. There is hereby created an economic hardship program to assist property owners who may qualify for Florida's Homestead Tax Deferral Program, as set forth in F.S. Ch. 197. All qualified applicants who may receive homestead tax deferral for a particular year, may in their application for tax deferral for the year in question, request the City to exempt their property from Dirt Road Paving Special Assessments imposed pursuant to Section 742.107, Ordinance Code.

(b)

For all such qualified applicants who may receive a tax deferral for a particular year, the annualized amount Dirt Road Paving Special Assessment against said property for the appropriate year shall be paid by the City from funds other than those derived from special assessments imposed pursuant to Section 742.107, Ordinance Code, subject to the following conditions:

(1)

A lien for the maximum assessment per annum amount will be recorded against the property;

(2)

Payments on the assessment amount will be suspended until there is a change of ownership of the property or until there is some other change of circumstance of the property owner which would no longer qualify the property owner as having a financial hardship. It is the responsibility of the property owner to notify the City of any such change in circumstances;

(3)

The hardship postponement must be annually renewed as applicable is only for the life of the approved property owner, absent an occurrence described in Section 742.202(b) above; and

(4)

Interest on the assessment will continue to accrue throughout the postponement as it would otherwise.

(Ord. 2003-280-E, § 3)

Sec. 742.203. - Dirt road paving special assessment grant program.

(a)

The dirt road special assessment grant program is hereby established, subject to annual appropriations by the City Council or private donations, to provide dirt road paving special assessment grants to owners of residential property assessed pursuant to Section 742.107, Ordinance Code. The program will continue each fiscal year as long as appropriated funds remain available.

(b)

Qualified property owners may receive a grant for up to 100 percent of the annualized amount of the special assessment for their residential property as required by Section 742.107, Ordinance Code, if the annual cost of the special assessment exceeds ten percent of the annual household income of the property owner.

(Ord. 2003-280-E, § 3)

Sec. 742.204. - Administration.

The Director of the Public Works Department shall be responsible for administration of the program consistent with all provisions of this Chapter 742. The Director of the Public Works Department and the Directors of the Public Works Department and Finance and Administration Department, or their designee (the Hardship Review Committee), shall evaluate grant applications to determine eligibility based on an evaluation of (i) the applicant's annual household income; and (ii) the annualized cost of the special assessment as set forth in this Part 2, Chapter 742, Ordinance Code, and award dirt road paving special assessment grant as necessary and as funds are available.

(Ord. 2003-280-E, § 3; Ord. 2016-140-E, § 16)

Editor's note— Ordinance 2007-839-E, § 18, authorized updated department/division names pursuant to reorganization.

Sec. 742.205. - No foreclosure policy.

It shall be the policy of the City of Jacksonville not to foreclose on any homestead property to collect a lien for non-ad valorem special assessments imposed pursuant to Section 742.107, Ordinance Code, until there is a sale, transfer of ownership or change in use of the subject property.

(Ord. 2003-280-E, § 3)

Sec. 741.114. - Annual reporting requirements. Chapter 744 - STREET CONSTRUCTION REGULATIONS