Sec. 491.102. - Assessments Authorized.

(a) The City of Jacksonville is hereby authorized to create a special assessment that shall be imposed, levied, collected, and enforced against assessed property to fund the nonfederal share of Medicaid payments benefitting assessed properties providing local services in the City of Jacksonville. Funds generated as a result of the special assessment shall be held in a separate account called the local provider participation fund. The Director of Finance and Administration is hereby authorized to make disbursements of the local provider participation fund as follows: (1) Provide to the Florida Agency for Health Care Administration the nonfederal share for Medicaid payments to be made directly or indirectly in support of hospitals serving Medicaid beneficiaries; and (2) Reimburse the City of Jacksonville for administrative costs associated with the implementation of the assessment, as further specified in the implementing ordinances. (b) The assessment shall be broad based, and the amount of the assessment shall be uniformly imposed on each assessed property. The assessment may not hold harmless any institutional health care provider, as required by federal law. As permitted by law, the assessment shall constitute a lien upon the assessed properties equal in rank and dignity with the liens of all State, City of Jacksonville, district, or municipal taxes and other non-ad valorem assessments. Enforcement of the assessment shall be by any remedy authorized by law. (c) Creation and implementation of the assessment shall not result in any additional pecuniary obligation on the City of Jacksonville. (d) Any reasonable expenses the City of Jacksonville incurs to collect delinquent assessments, including any attorney's fees incurred as a result of contracting with an attorney to represent the City of Jacksonville in seeking and enforcing the collection of delinquent assessments, are authorized as administrative costs, subject to any limitation in federal or State law. (Ord. 2021-456-E , § 8)