§ 24-174. Alternative collection mechanism.

In the event the parks impact fees are not paid prior to the issuance of a building permit because of mistake or inadvertence or in the event a municipality has not agreed to assist in the collection of those parks impact fees imposed within municipal boundaries, the county shall proceed to collect the parks impact fees as follows:

(1)

The county shall serve, by certified mail, return receipt requested, an impact fee statement notice upon the feepayer at the address set forth in the application for a building permit, and the owner at the address appearing on the most recent records maintained by the property appraiser of the county. The county shall also attach a copy of the impact fee statement notice to the building permit posted at the site of the land development activity if construction has commenced. Service of the impact fee statement notice shall be deemed notice that the impact fees are due and service shall be deemed effective on the date the return receipt indicates the notice was received by either the feepayer or the owner of the property, whichever occurs first. The impact fee statement notice shall contain the legal description of the property and shall advise the feepayer and owner as follows:

a.

The amount due and the general purpose for which the parks impact fees were imposed.

b.

That a hearing before the board of county commissioners may be requested within 30 calendar days from the receipt of the impact fee statement notice, by making application at the office of the county administrator.

c.

That the parks impact fees shall be delinquent if not paid and received by the county within 60 calendar days of the date the impact fee statement notice was received, excluding the date of receipt, or if a hearing is not scheduled and, upon becoming delinquent, shall be subject to the imposition of a delinquent fee and interest on the unpaid amount until paid.

d.

That in the event the parks impact fees become delinquent a lien against the property for which the building permit was secured shall be recorded in the official records of the county.

(2)

The parks impact fees shall be delinquent if, within 60 calendar days from the date of the receipt of the impact fee statement notice by either the feepayer or the owner or the date said notice was attached to the building permit, neither the parks impact fees have been paid and received by the county nor a hearing requested. In the event a hearing is requested within the time period allowed, the parks impact fees shall become delinquent if not paid within 30 calendar days from the date the board of county commissioners determined the amount of parks impact fees due upon the conclusion of such hearing. Upon becoming delinquent, a delinquency fee equal to ten percent of the total parks impact fees imposed shall be assessed. Such total parks impact fees, plus the delinquency fee, shall bear interest at the statutory rate for final judgments calculated on a calendar day basis, until paid.

(3)

Should the parks impact fees become delinquent, as set forth in this section, the county shall serve, by certified mail, return receipt requested, a notice of lien upon the delinquent feepayer at the address indicated in the application for a building permit and upon the owner of the property at the address appearing on the most recent records maintained by the property appraiser of the county. The notice of lien shall notify the delinquent feepayer and owner that due to their failure to pay the parks impact fees, the county shall file a claim of lien with the clerk of the circuit court.

(4)

Upon mailing the notice of lien, the county attorney shall file a claim of lien with the clerk of the circuit court for recording in the official records of the county. The claim of lien shall contain the legal description of the property, the amount of the delinquent impact fees and the date of their imposition. Once recorded, the claim of lien shall constitute a lien against the property described therein. The county attorney shall proceed expeditiously to collect, foreclose or otherwise enforce said lien.

(5)

After the expiration of one year from the date of recording the claim of lien, as provided herein, a suit may be filed to foreclose said lien. Such foreclosure proceedings shall be instituted, conducted and enforced in conformity with the procedures for the foreclosure of municipal special assessment liens, as set forth in F.S. §§ 173.04 through 173.12, inclusive, which provisions are hereby incorporated herein in their entirety to the same extent as if such provisions were set forth herein verbatim. Attorney's fees and costs incurred by the county in the foreclosure proceedings shall be recoverable.

(6)

The liens for delinquent park impact fees imposed hereunder shall remain liens, coequal with the liens of all state, county, district and municipal taxes and superior in dignity to all other liens and claims, until paid.

(7)

The collection and enforcement procedures set forth in this section shall be cumulative with, supplemental to, and in addition to, any applicable procedures provided in any other ordinances or administrative regulations of the county or any other applicable law or administrative regulation of the state. Failure of the county to follow the procedure set forth in this section shall not constitute a waiver of its rights to proceed under any other applicable procedure.

(8)

In the event that the property for which the building permit is issued is located within a municipality that has not agreed to assist in the collection of the parks impact fee, a feepayer that pays the parks impact fee directly to the county prior to the receipt of an impact fee statement notice shall be entitled to a ten percent reduction in the amount of the parks impact fee due.

(9)

In the event that the alternative collection mechanism contained herein is utilized by the county to collect the delinquent parks impact fee and that collection procedure results in an inequitable burden as a result of the particular terms and provisions of the construction or loan contract of the feepayer, then such feepayer may petition the county administrator for relief. The county administrator may make such adjustments to the collection process to address such adverse impacts resulting from the use of the alternative collection procedure. The feepayer shall have a right of review of the decision of the county administrator to the board of county commissioners.

(Code 1982, § 1-15-37.1; Ord. No. 05-030, pt. Q, 9-6-2005)