When unpaid assessments delinquent; penalty

298.341

When unpaid assessments delinquent; penalty.

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All non-ad valorem assessments provided for in this chapter become delinquent and bear penalties on the amount of the assessments in the same manner as county taxes. The assessments shall, from January 1 of each year assessable property is liable for district assessments, constitute a lien until paid on the property against which assessed and are enforceable in the same manner as county taxes.

History.

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s. 18, ch. 97-40; s. 4, ch. 2005-238.