Sec. 714.108. - Methodology.

The Methodology shall demonstrate that, subject to fair debate, each property assessed receives a Benefit special and peculiar to the property as a logical consequence of the provision of the Improvements and such Benefit received exceeds the amount of Assessment and that the Assessments are fairly and reasonably apportioned among all properties that receive the Benefit. Subject to the foregoing, the Methodology may determine Benefit, allocate Costs and apportion the Assessments by any reasonable means and may consider such factors as deemed proper and for such purposes may distinguish or exempt property by type, use, occupancy, owner identity, tax status or other reasonable classifications, and may be based upon any measure including the number of parcels, lots or units, amount of acreage, road frontage, front footage, current or increased market value, waterfront footage, square footage, linear footage, equivalent residential unit or any other reasonable basis or combination thereof so long as not arbitrary or capricious. Moreover, the total Benefit to be received is not required to be immediate nor calculated with certainty at the time of Assessment so long as the estimate of total Benefit is reasonable and the Benefit will be received at some point in the future and is capable of being calculated at such time. Notwithstanding anything to the contrary, no Methodology shall be based solely upon the property's value for ad valorem purposes, "Condominium" property shall be assessed in accordance with F.S. § 718.120(1) and in every case the Assessment on a property shall not exceed the Benefit received. Otherwise, the Methodology is not required to be determined upon any certain basis except as the Methodology may be limited by requirements particular to a Program Area. Further, the Assessment Methodology may be derived or supported in part by lawful presumption, past experience, factual testimony, expert testimony, engineering or other scientific calculations, accounting or economic principles, or as otherwise may be reasonably determined so long as in all cases competent, non-arbitrary and informed. Finally, the Methodology may provide for a range of assessment rates applicable to properties taking into account the likelihood of increased Costs in the future, inflation and the like, and may provide for annual or regular increases in the Assessment to keep pace with such factors. (Ord. 2005-157-E, § 3)