§ 2-106. Collection of payments; installment payments; certificate of indebtedness.
(a)
Notice of assessment. Promptly after adoption of the assessment resolution, a statement of the confirmed assessment shall be provided to each property owner listed on the confirmed roll. The special assessments shall bear interest and be payable at the time and in the manner stipulated in the assessment resolution, and shall remain liens, co-equal with the lien of all state, county, district, and municipal taxes, other non-ad valorem assessments which are duly levied, superior in dignity to all other liens, titles, and claims, until paid. The city may elect to collect its own assessments, retain a third party to collect, use the uniform method or use any other legally available mechanism for collection.
(b)
Installment payments. The assessment, subject to the interest provided in this section, may be satisfied through weekly, monthly or annual installments as provided for in the assessment resolution. All assessments, together with interest accrued thereon to the date of payment, may be paid in full at any time and the property owner shall not incur any penalty for prepayment.
(c)
Certificate issued for failure to pay assessment. Where assessments are not paid within the time provided in the assessment resolution, a certificate of indebtedness shall be issued. The certificate shall contain a description of the assessed property, the amount of the assessment, a description of the service or project, and shall identify the assessment resolution under which the assessment was made. Such certificate shall be recorded in the public records of Broward County and shall constitute a lien coequal with the lien of all state, county, district and other municipal taxes, superior in dignity to all other liens, titles and claims, until paid, and shall bear interest at a rate to be set forth in the assessment resolution.
(d)
Enforcement of certificate. Upon failure of the property owner to pay any assessment installment due, any part thereof, or any interest, the procedures and remedies of the uniform method shall apply if used by city, if not then the city, or its agent, may cause the necessary proceedings to be brought to enforce payment of either the assessment or the certificate issued under section 2-76(c), together with all accrued interest. As a part of such proceeding, the city shall be entitled to recover all costs and a reasonable attorney's fee. Default in the payment of any installment of the assessment or accrued interest shall result in the entire or annual assessment, if applicable, plus interest becoming immediately due. Such foreclosure proceeding shall be instituted and prosecuted under F.S. Chs. 43 and 173, or as otherwise provided by law.
(e)
Validity. In no event shall the amount or validity of the lien or certificate of indebtedness as provided for by this chapter be questioned in any direct or collateral proceeding instituted more than thirty (30) days after the issuance of such certificate of indebtedness by the city, or such shorter time as may result from the filing of bond validation proceedings.
(Ord. No. 96-102, § 3, 2-20-96)