Sec. 714.102. - Definitions.

Where capitalized and used in this Chapter 714 , the following terms shall have the following meanings: (a) Assessment means a non-ad valorem special assessment as defined by F.S. § 197.3632(1)(d), which may become a first lien against homestead property and co-equal in dignity to all other State, district, and local government taxes, and superior in dignity to all other liens, titles and claims. (b) Benefit means the special and peculiar benefit accruing to a particular property, over and above any general benefit accruing to the public, resulting as a logical consequence of the City's provision of Improvements to the particular property, including but not limited to increased market value, increased marketability, added use, enhanced enjoyment and decreased costs of use or maintenance, including decreased casualty, liability and/or occupant health insurance premiums, the amount of which Benefit is capable of computation at some future time after levy and imposition of Assessments and which is distinguishable from the amount of the Cost and amount of the Assessment. (c) Cost means the dollar amount necessary in any fiscal year to fund the provision of Improvements or partial Improvements which results in but is distinguishable from the Benefit, and shall include but not be limited to the costs of: physical construction, reconstruction, repair or completion of improvements; acquisition and purchase; labor, materials, machinery, and equipment; fuel, parts, supplies, maintenance, repairs, and utilities; computer services, data processing, and communications; lands and interest therein, leases, property rights, easements, and franchises of any nature whatsoever; indemnity or surety bonds and premiums for insurance; salaries, volunteer expenses, workers' compensation insurance, or other employment benefits; uniforms, training, travel, and per diem; preliminary studies, studies, construction plans and specifications, surveys and estimates whether performed by the City or others; engineering, financial, legal, and other professional services; structure, implementation, collection, and enforcement of the Assessments, including any service charge of the Clerk of Court, or any reimbursement of necessary administrative costs of the Tax Collector, or Property Appraiser and any compensation for actual costs of the Tax Collector or of amounts necessary to off-set discounts received for early payment of Assessments; a reasonable amount for contingency and anticipated delinquencies and uncollectible Assessments; reimbursement to the City or any person for any monies advanced for any Costs incurred; annual costs of debt incurred to fund any of the Improvements of whatever form or kind (e.g. bonds, revenue certificates, notes, loans, etc.) and including but not limited to debt service on principal, accrued interest, fees, charges, costs of issuance including advertising, initial reserve and debt service reserve funds and discounts related to refinance of debt; any delinquency, delinquency fee or unpaid prior Assessments; and, all other reasonable, necessary and incidental expenses and costs related to any of the foregoing expressed Costs capable of calculation and allocation. (d) Improvement or Improvements means a certain system, facility or service provided to a property within a Neighborhood as more particularly defined and limited within each Program Area, which costs are funded and financed in whole or large part by Assessments. (e) Methodology means the fair, reasonable, non-arbitrary and informed method or means of determining the Benefit received by a Property as a logical consequence of the provision of a particular Improvement and of calculating and allocating Costs and apportioning the Assessments among all properties in a Neighborhood that receive a Benefit in fair and reasonable manner. (f) Neighborhood means a discrete group of properties bound together by a common interest in having certain Improvements provided to the Neighborhood as evidenced by and in accordance with the petition processes and related procedures set forth herein. (g) Neighborhood Assessment Program and its abbreviations N.A.P. or NAP, mean a method by which citizens within a Neighborhood may petition the Council to levy Assessments to fund the Costs of providing Improvements authorized by a Program Area to properties in the Neighborhood. (h) Program Area means a particular authorization for certain types of Improvements to be provided pursuant to a N.A.P., e.g. Road Program Area, according to the general guidelines provided in Part 1 of this Chapter as may be expanded, contracted or otherwise modified by the provisions of the specific Program Area. (Ord. 2005-157-E, § 3; Ord. 2019-321-E , § 1)